Sorry for your loss in 2022.
I verified with Schwab IRA department the same thing just two weeks ago: No RMD is required during the ten years, must deplete by end of period. My situation was as a non-designated bene, inherited in 2023, decedant's account was at least 5-years old.
Some potentially useful info: You might want to check with the brokerage/custodian what transaction code will be applied to the 1099-R when you take a distribution. If the code is "T", then it implies that the funds had not met the 5-year holding period, and has tax implications. The brokerage/custodian should research the history of the decedent's account and verify that the funds had met the 5-year holding period. If well-aged, the transaction code is supposed to be "Q".
Schwab defaulted my Inherited Roth IRA's code to T when I opened the account, and did not change it to Q when funds were transferred from the decedent's account. When I spoke to them about the same question you asked (RMD each year or not) and how my first distribution would be reported, that's when I recognized that the T would cause me problems. Schwab quickly researched the decedent's account (was also at Schwab), saw that funds were well-aged, and changed the coding on my account.
Would appreciate if TT expert could confirm/correct the above. And apologies if warranted for butting in 🙂
