Inherited IRAs can create a tax liability for heirs, but this should not be your first concern.
Source: [MarketWatch](https://www.marketwatch.com/story/my-adult-kids-are-big-earners-should-i-do-a-roth-conversion-now-so-they-arent-taxed-as-much-on-their-inheritance-c136adae?mod=mw_rss_topstories)