petemantx - as far as a "ROTH" IRA goes its TAX FR

petemantx - as far as a "ROTH" IRA goes its TAX FREE no matter who its willed to and cannot be added to an estate value for taxation.  For confirmation of that to be 100% sure, a call to your tax advisor or get in print from your BROKER - ROTH IRA INFO, which should includ death disbursement info. NOTE: would not call the IRS hotline as they give out bad info more than good.