ROTHs, unlike traditional IRAs, do not receive an income tax deduction for contributions. They do, however, grow tax free. Since it is likely that income tax rates will increase in future years, ROTH income becomes more valuable.
Required Miniumum Distributions (RMDs)
Particpants of ROTHs are not subject to Required Minimum Distributions (RMDs) when they reach the age of 70 1/2.
As the beneficiary of a ROTH, you can stretch tax free distributions over your lifetime. Non-spouse beneficiaries are required to begin taking their RMD the year after the death of the participant as you would for a traditional IRA. However, spousal beneficiaries are not subject to any RMD requirements.