Can A Roth IRA Have A Beneficiary? 
Yes , a Roth IRA can have a beneficiary . If your spouse is the beneficiary of your IRA , they can treat the Roth IRA as their own . If your beneficiary is other than your spouse , that person must take Roth IRA distributions by the end of the year containing the 5th anniversary of your death or over the life expectancy of the beneficiary , starting no later than December 31 of the year following your death . 