when you are 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 four years gone by, you want to take out one sixth of the IRA,
If you are a young beneficiary, this rule would generate much larger RMD than the RMD based on Pub590B formulas.
@bmwermuth
