Under the new rules, there is no RMD until the end of the ten year period.
You can take out any amount or nothing.
at the end of ten years, you must take it all out.
If you inherit a huge IRA,
subject to the 10-year liquidation rule for newly inherited IRAs,
to spread the tax impact most evenly over the ten years,
your divisor should be : 10 - N where N is the number of annual distributions you already took.
In other words, with five years to go, you want to take out one fifth of the IRA,
