Since she will be 72 an RMD in 2023 is required but the first RMD gets a grace period to the next April 1 2024,
so she can buy one-year CDs that mature by that time.
BUT I suggest it's better to take a 2023 RMD in 2023 so quarterly CDs would be in order.
After that she needs to raise cash in 2024 for the 2024 RMD ..
@wjgrayson
Note: the CDs that have to mature are the ones that add up to the RMD amount, not the entire IRA value.
That doesn't simplify your accounting life, it makes it more complex.
