Because a Roth IRA is subject to the current income tax when contributions are made, the money is not taxed later when it is taken out of the account. This can make inheriting a Roth IRA quite beneficial, according to Market Watch in "Want to make that inherited IRA last longer? Here's how."
If the beneficiary of the inherited Roth IRA takes out a required minimum distribution by December 31 of the account creator's death, then the account can be stretched out over time. As long as a required minimum distribution continues to be taken, the account can grow and continue to be tax free.
On the other hand, if money is not taken out by that initial December 31 deadline, then all funds must be taken out within five years of inheriting it.
When you make your decisions about what type of IRA to get, you might want to consider how it will affect your heirs.
An estate planning attorney can advise you on creating an estate plan that fits you unique circumstances, which may include a Roth IRA.
Reference: Market Watch (Sep. 22, 2017) "Want to make that inherited IRA last longer? Here's how."