I'm not sure why you're not an eligible beneficiary, but I'm going to base my opinion on that you are not since you stated that.
Yes, according to Pub 590B, you are not required to have an RMD. page 11
For example, if the owner died in 2021, the beneficiary would have to fully distribute the IRA by December
31, 2031. The beneficiary is allowed, but not required, to take distributions prior to that date.
Therefore, this is a voluntary distribution and not an RMD. I would think any RMD under the 10-year rule would happen in year 10.
In my opinion, for your question 2, since you are covered by the 10-year rule, the RMD for life expectancy beneficiaries would not apply. It would appear based on Pub 590B, the 10-year rule as required supersedes the RMD rule for life expectancy rule. In my opinion, the key sentence is "The beneficiary is allowed, but not required to take distributions prior to that date".
**Disclaimer: Effort has been made to offer correct information; but due to the discussion forum limitations, the poster disclaims any legal responsibility for the accuracy of the poster's response**
