It's my understanding that when a non spouse beneficiary inherits a traditional IRA, they have the opportunity to do an inherited IRA stretch. ( At least right now that is, irrespective of any pending legislation ). To accomplish this, the inherited IRA must be titled properly, e.g. "John Smith deceased, inherited IRA for the benefit of Joan Smith, beneficiary". Then the beneficiary can stretch the RMD's over their own life expectancy, using a chart provided by the IRS. For simplicity purposes, assume there is only one beneficiary. If the non spouse beneficiary mistakenly transfers the money to their own IRA, then the stretch is null and void. Ditto, if they fail to use the correct verbiage.
It is also my understanding that a non spouse beneficiary can stretch a Roth IRA as well. Are they subject to the same rules and verbiage as the Traditional IRA? Yes, I know that Roth IRA's are not taxed, as long as the 59.5, and 5 year rules are met. Nevertheless, the non spouse beneficiary may wish to "stretch" the withdrawals out as long as possible to enjoy tax free growth on the earnings, vs emptying the account all at once.