Reported 1 day ago
If you convert to a Roth IRA before age 73, your beneficiary will not be subject to the five-year rule for withdrawals. The five-year rule involves two different waiting periods: one for general Roth IRA distributions and one for each Roth conversion. However, since the 10% early withdrawal penalty doesn't apply to inherited IRAs, your beneficiary is free from this concern, regardless of their age.
Source: YAHOO