- 4,879
children have to take RMD's, but the cash continues to grow tax free.
no longer true on that 1 minor point. Effective at the end of 2019, stretch IRA RMDs are no longer a thing for most non-spouse beneficiaries. The only option will be the max 10 year deferral without the requirement of any RMDs to the beneficiary during that 10 year period.
Rest of your post seems right on for the scenario you mentioned of someone young & eligible for Roth contributions, etc.
For those really low risk tolerance or dead set against paying for something they get no money back for, ROP can be an option.