I asked a question about this earlier on the previous forum, but I can't seem to get back in to follow up with another question... I'm looking for a way to remove a Roth from an estate, or at least the growth while still keeping the IRA intact for inheritance. For instance: Jon Doe has 500k in a Roth at age 40 and wins the lottery ($4M). He wants to pass the IRA on to his children so that they can use the stretching principle for a lifetime of tax free withdrawls since he will not need the money for his retirement. However, Jon D. is young, and by the time he dies, his IRA will very likely be over the 2M estate exemption by itself, much less his cash winnings and remainder of his estate. The Q: is there some way to give the trust to the kids now and use 500k of his gift exemption, or lock it in a trust at its current value so that its growth is not counted as part of his estate when he dies? Earlier responses included taking distributions to put in life insurance type investments or donating it to charity, but he is trying to pass on the IRA without breaking the stretching ability of the tax free growth (esp. with RMDs based on the children's age). So, taking distributions is not an option... I'm under the impression the IRA cannot be gifted out of the estate while he is alive (without withdrawl); it must be received at death. yes/no? Thanks for your help!