Wall St. Journal: Kelly Greene answers the following questions in an article dated October 24, 2009:

“If I leave a Roth IRA to my wife, does she have to make required withdrawals every year? And if my wife then names our two adult children as equal beneficiaries of the same Roth IRA, as long as it hasn't been depleted at the time of her death, can they split it 50-50? How should they retitle the IRAs? Assuming they have to take required distributions, how would this work? And given the fact that they would have to title these accounts as inherited IRAs, would they have full authority to manage and direct the allocations of their portfolios?”