Posted 3/17/2013 14:21 (#2971422 - in reply to #2970953) Subject: That's why they have "required minimum distribution" rules
When the taxpayer turns 70 1/2 yrs old, they have to withdraw the funds (unless it's a roth). But, the roth is new enough that the vast majority of the withdrawls are subject to RMD. An inherited retirement account also has similar rules so heirs can't sit on the money for perpetuity.