Intestinal glands or crypts (of Lieberkuhn) secrete water and electrolytes to combine with mucus to form intestinal juice. Intestinal epithelial cells contain brush border enzymes in their microvilli cell membranes; these enzymes complete the chemical digestion of foodstuffs.
If you own a Roth IRA at death and it passes to someone other than your spouse, it will be included in your taxable estate. There is one way Roth IRAs provide an estate tax benefit. Roth IRAs contain after-tax dollars.That means the size of your estate has been reduced by the amount of tax you paid on those dollars.ne rule that does not change is the requirement for the Roth IRA to exist at least five years before earnings can be withdrawn tax-free. To be more precise, earnings can be withdrawn tax-free beginning on the first day of the fifth taxable year after the year the Roth IRA was established.
Current as of November 16, 2013. Rules for distributions from an inherited Roth IRA. We sometimes see statements like this: âOn your death, your beneficiaries receive your Roth IRA tax-free.â That statement could be a little misleading.on-spouse beneficiary. If you inherit a Roth IRA from someone other than your spouse, you arenât permitted to make contributions to the inherited IRA or combine it with any Roth IRA you established for yourself. Whatâs more, you have to follow the minimum distribution rules for inherited IRAs.