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rule that does not change is the requirement for the Roth IRA to exist at least five years before earnings can be withdrawn tax-free. To be more precise, earnings can be withdrawn tax-free beginning on the first day of the fifth taxable year after the year the Roth IRA was established.
You never have to take money out of your Roth IRA at 70 1/2, like Traditional IRA owners do. But once you inherit a Roth IRA, there are required minimum distribution that follow the same rules. The only exception to taking required minimum distributions from a Roth is if you're a spouse.hen, at 59 1/2, when the penalty period expires--there's no penalty once you hit 59 1/2--then he or she can do the rollover into their own IRA and they don't have to take required distributions until they turn 70 1/2.