I found this in the publication you cited.
"
Must You Withdraw or Use Assets?
https://www.irs.gov/publications/p590bhttps://www.irs.gov/publications/p590b You aren't required to take distributions from your Roth IRA at any age. The minimum distribution rules that apply to traditional IRAs don't apply to Roth IRAs while the owner is alive. However, after the death of a Roth IRA owner, certain of the minimum distribution rules that apply to traditional IRAs also apply to Roth IRAs as explained later under
Distributions After Owner's Death."
Right. I think you just need to follow the IRS bouncing ball rules further.
From the link in the quote you cited (emphasis added):
"Distributions After Owner's Death
If a Roth IRA owner dies, the minimum distribution rules that apply to traditional IRAs apply to Roth IRAs
as though the Roth IRA owner died before his or her required beginning date. See When Can You Withdraw or Use Assets? in chapter 1."
Which links to the following series of quotes (emphasis added):
"
The rules for determining required minimum distributions for beneficiaries depend on whether:
The beneficiary is the surviving spouse.
The beneficiary is an eligible designated beneficiary (defined later) other than the surviving spouse.
The beneficiary is an individual (other than an eligible designated beneficiary).
The beneficiary isn't an individual (for example, the beneficiary is the owner's estate). (But see Trust as beneficiary, later, for a discussion about treating trust beneficiaries as designated beneficiaries.)
The IRA owner died before the required beginning date, or died on or after the required beginning date."
(The case I happen to be interested in is an individual who is not an eligible designated beneficiary, which also happens to be a common case.)
Because we're talking about Roth IRAs, the following paragraph appears to apply:
"Owner Died Before Required Beginning Date
If the owner died before his or her required beginning date (defined earlier) and you are an eligible designated beneficiary, you must generally base required minimum distributions for years after the year of the owner's death using your single life expectancy shown in Table I in Appendix B, as determined under Beneficiary an individual, later.
However, there are situations where an individual designated beneficiary may be required to take the entire account balance by the end of the 10th year following the year of the owner's death. See 10-year rule, later."
And the 10 year rule says (emphasis added):
"10-year rule. The 10-year rule requires the IRA beneficiaries who are not taking life expectancy payments to withdraw the entire balance of the IRA by December 31 of the year containing the 10th anniversary of the owner’s death. For example, if the owner died in 2022, the beneficiary would have to fully distribute the IRA by December 31, 2032.
The beneficiary is allowed, but not required, to take distributions prior to that date."
It is that last sentence which is the "money quote", and is what the IRS is currently working to change.
(All links from the current edition of
https://www.irs.gov/publications/p590b.)