Roth IRA'S

[Guest cuznbruce1]

I established a Roth IRA back in 1999. I will become eligible to draw on my Roth beginning June,2006. I have been told that I must hold my IRA intact for 5 years before I can access it.

My question is this; If I die before the 5 year holding period my wife will inherit my Roth. Will she be able to access it immediately, or after the 5 year period expires, or on June 2006 ( the date I was eleigible to begin receiving distributions)? She is 3 years younger than me.

Thanx for your help guys