Have 3 kids under 30. I suspect at some point we will conclude that we have more than we need. I'm weighing gifting to kids while we are still alive (i.e. take advantage of the $15k per person per year exemption) vs. just letting the Roth grow.
I feel like keeping it in the Roth could create some real wealth, but if our kids are unlucky and we live a long time
they won't see the money til they are in their 50s or 60s.
I'm not sure how to weigh the 2 options - maybe it just comes down to need (e.g. they need money for a down payment on a house).