@TerraID
All else being equal,
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 years gone by.
In other words, with four years gone by, you want to take out one sixth of the IRA,
This rule would generate much larger RMD than the RMD based on Pub590B formulas.
This rule works even if your IRA continues to grow, which it should over ten years.
