@JLZ09
The 10-year rule applies when the IRA owner died in the year 2020 or after. (Pub 590-B, 2020 Returns, Page 2).
That didn't happen here. Therefor, your son has a stretch IRA.
I recommend you get IRS Pub 590-B and find out for yourself what your son's options are.
If he is a minor you or the other parent should be shown as custodian on his behalf and you can take any actions necessary.
Don't rely on what your read on this forum, which is full of misinformation and outright wrong answers.
Note that an inherited IRA remains in the name of the original owner. Your son is added as beneficiary.
