An IRA is for personal retirement. Leaving it as an inheritance should be treated the same as leaving cash - no reason why preferential tax treatment should extend beyond the grave.
“no reason why preferential tax treatment should extend beyond the grave”
By that logic, then the inheritance tax should be 100%. I personally like the ability to bequeath assets to our children to give them a better start in life. I especially like being able to do that on a tax-sheltered basis. Why should the government get their grubbing hands on MY saved assets just because I happen to pass away? It is SO much better for society as a whole if we pass that down to our progeny and encourage them to save for THEIR futures.
I disagree.
The money is always taxed when it is withdrawn, but if I want to leave it to my kids the government should wait its turn to spend my money.