Does the 10-year inherited IRA rule apply the same way to a Roth IRA I inherit?

The 10-year emptying deadline applies to inherited Roth IRAs for most non-spouse beneficiaries, just like traditional IRAs. The big difference is taxation: qualified Roth distributions are tax-free, so you generally owe no income tax as you withdraw. That means there's usually no reason to spread withdrawals for tax smoothing; many heirs let the Roth grow tax-free and withdraw everything near the end of year 10 to maximize tax-free compounding.

Spouses have it even better: a spouse can roll an inherited Roth into their own Roth, with no lifetime required distributions at all. One caveat is the five-year rule for whether earnings are qualified; if the account was recently opened, confirm the holding period. See the IRS rules at irs.gov before withdrawing.