the beneficiary's first RMD is taken in the year after the year of death of the decedent.

The decedent's RMD in the year of death, if any, has to be taken.

2020 is voided because of the COVID .

So there is no paperwork or notation on the either the deceased's final 2020 return or the beneficiary's 2020 return about waiving the RMD because of the COVID virus?

that's right.

Correction.

For new beneficiaries (after 2019 )

there is no requirement to take an RMD.

the only requirement is that before the tenth year expires you take all the money out.

 To spread the tax impact you should take out

yearend value x 1 / (10-n), where n is the number of yearly RMDs gone by.

The 10-year rule applies only to non-spouse beneficiaries who are not Eligible Designated Beneficiaries, such as a designated beneficiary who is not more than 10 years younger than the decedent.  Eligible Designated Beneficiaries have annual RMDs based on the life expectancy of the beneficiary.

@dmertz 

too many negatives for this late at night.

Is a nephew who is 40 years younger than me an Eligible beneficiary, or a Non-eligible beneficiary?

fanfare, no.  Someone 40 years younger is more than 10 years younger and is not an EDB unless they qualify for another reason such as being disabled, chronically ill or temporarily while they are a minor.

So a non spouse beneficiary who is 2 years older than the deceased has the ten year rule available? Or must base RMD on deceased's age table draw down?