Why is a Roth IRA often the single best account for money I want to leave to my kids?

A Roth IRA passes to heirs income-tax-free, which makes it unusually powerful for legacy planning. Under the SECURE Act, most non-spouse beneficiaries must empty an inherited IRA within 10 years, but with a Roth those distributions carry no income tax, so heirs can let it grow tax-free for a decade and withdraw the whole thing without a tax hit. A Traditional IRA left to heirs, by contrast, dumps taxable income on them during their peak earning years. Because Roth IRAs also have no required minimum distributions during your lifetime (per IRS rules), the balance can keep compounding untouched. Many planners deliberately convert Traditional dollars to Roth in low-income years specifically to hand heirs a cleaner asset.