When you are subject to the 10-year liquidation rule for new inherited IRAs (not grandfathered),
to spread the tax impact most evenly,
your divisor should be : 10 - N where N is the number of annual RMDs you already took.
In other words, with five years to go, you want to take out one fifth of the IRA,
OTHERWISE,
Take any amounts you wish at any time, that is your choice,
OR
take it all in a lump sum at the end of ten years.
