Retirement tax questions

@fanfare - but which 10 years are applicable to liqudate the IRA under the circumstances in this instance?

 

1) 2021-2030

2) 2023 - 2032

3) something else? 

 

my understanding was even though there was all this confusion because the IRS couldn't settled on the rules, that didn't change which 10 years which were applicable for someone passing in 2020.  Any clarification on this specific aspect is appreciated!!!!