If the owner died on or after his or her required beginning date and you are an eligible designated beneficiary, you must base required minimum distributions for years after the year of the owner's death on the longer of:
The 10-year rule requires the IRA beneficiaries who are not taking life expectancy payments to withdraw the entire balance of the IRA by December 31 of the year containing the 10th anniversary of the owner’s death. The term “life expectancy payments” as a beneficiary distribution option refers to the minimum amount that must be taken by a beneficiary from her inherited IRA every year until the account is depleted.
Since you are a nonqualified beneficiary, you are required to take a life expectancy payment.
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