Anthony Marrone's father, Vincent, died in 2020. Anthony was named the designated beneficiary of Vincent's Roth IRA. The rules for distributions from an inherited Roth IRA allow for Anthony to take withdrawals over: Anthony's expected life span. Vincent's remaining life expectancy. Ten years after the year of Vincent's death. The period Anthony chooses, but subject to the 10% early distribution penalty if he is under age 59.