If you own a Roth IRA then you will most likely be delighted to learn that there are no Required Minimum Distributions that apply to you. However, if you leave your Roth IRA to a beneficiary, there will be Required Minimum Distribution rules that your beneficiary must adhere to. Calculating the amount of the Required Minimum Distribution can be very tricky so it is best to get advice from your financial adviser. However, the beneficiary will typically dived the fair market value of the IRA by the single life expectancy percentage to determine the correct amount of the distribution. Again, since the IRS can penalize you for not taking the Required Minimum Distribution, you should follow the advice of your financial counsel.