Roth IRAs are the best for handing off to your children. You build money tax free until you die at say 87, taking no withdrawals. When your son inherits, they make him start taxing (tax free) withdrawals, based on his life expectancy of say, 82. This in turn helps him to become a spoiled trust fund brat with a nasty coke habit... I guess nobody cares about this interesting little problem, and probably the IRS would disallow it, but one problem is that as you get to options deals that give you higher leverage, it seems the bid-ask bite becomes more of a factor. The other issue is you'd want something that resolved fairly quickly so you could get back to normal trading. What if one found some obscure corner of the market with nothing on the order book, and one by one sneaked through inefficient mispriced trades sold from the IRA, bought by the Roth, with hopefully no interlopers scooping up your bargain ask. Maybe the computers are watching everything and there are no such corners.