Pursuant to the new SECURE act recently passed by the senate and signed into law by the president, any IRA, whether Traditional or Roth, must be depleted within 10 years from the original owners date of date.
This is a simplification and limitation from the prior rules which allowed tax-deferred withdrawals depending on the age of the of the beneficiary pursuant to an IRS life expectancy table.
The new 10 year limit would apply to anyone except an exempted group, such as a surviving spouse.
For more details you can visit Investopedia on Stretch IRAs.
