The passage of the SECURE Act changed how the distribution time period is determined for an inherited IRA. If your loved one died in 2020 or later, then you don't have to take required minimum distributions, or RMDs, but you need to withdraw the entire amount of the IRA within 10 years.
Are you a Designated Beneficiary? Here's more info on Designated/Non-Designated Beneficiaries of Roth IRA's.
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