But the main tool for protecting the IRA "stretch, " as it is called, is to set up "see-through" or "conduit" trusts for the benefit of each grandchild, and then name those trusts as beneficiaries of the Roth, says Seymour Goldberg, an attorney and certified public accountant in Woodbury, N.

WSJ: Family Value: Leaving Your Roth IRA to the Kids