@Anonymous_
<<(at least no annual RMDs, as the entire balance simply needs to be distributed anytime before the end of the 10-year period).>>
as I read through your back and forth with @dmertz , this caught my attention.... I thought that based on the new IRS rules (and I appreciate they are still in draft form and the comment period just ended), that if the IRA owner was subject to RMD, then the "designated" beneficiary has to continue RMDs over the 1st 10 years after the owner's death; the balance must go to zero in the 10th year.
however, if the IRA owner died before RMD's were required, then yes, there is no RMD requirment, but the IRA must be still be liquidated by the end of the 10th year.
here is a good article on the current status and discussion
https://www.wsj.com/articles/irs-regulation-retirement-account-heir-11651859171?mod=trending_now_new...
thoughts?
