Congress makes changes some significant changes to retirement account rules.

In an article you recently wrote concerning changes Congress made to IRA’s you stated “Of course, the dreaded RMDs are designed to force you to withdraw most of your IRA over your actuarial projected lifetime anyway. But for those who die unexpectedly early, the government will now take a bite out of your unused IRA by forcing your heirs to take the 10-year withdrawal period, paying income taxes as they do so”. Am I correct that is applies only to a traditional IRA and not a Roth IRA, as there is no RMD? If that is correct, were there any changes in a Roth IRA?