Appreciate the feedback, thanks!

Great question! Minor children are classified as EDBs, non-minor children are NEDBs. When she passes, if she named the kiddos as beneficiaries, they would get the money without wading through the probate process. If she didn't name them as beneficiaries and simply left the beneficiary designation blank or labeled her "estate" as the beneficiary, then the probate courts will generally split the account between the kiddos (ie. next of kin). No RMDs if they fall into the 10-year rule (NEDB) because Roth IRAs don't have a Required Beginning Date (RBD). However if they are minors they would be considered EDBs and would have RMDs until reaching the age of majority (ie. 18/21). From here it's unclear if they would need to continue RMDs and/or liquidate by the 10th year of being an adult.

@@chrisdime Thanks Chris. The Roth rules may be clear to you professionals, but us mere mortals need a lot of assistance.

Great question! Whether you are on disability claim or not, distributions from an Inherited Roth IRA (generally) will come out completely tax free. There are times when income taxes may apply to an inherited roth ira and I will link below to that explainer video (timestamp 9:01), I don't think being on disability claim would help you in that regard.