I read those two paragraphs at the beginning of page 10, and I read that under the 10 year rule "The beneficiary is allowed, but not required, to take distributions prior to that date." (The end of the 10 year period.) I interpret that as meaning RMDs are not required each year. If the IRS means to say that RMDs are required each year, it is not only not clear, but is is still deceptive. If they mean that RMDs are required each year, it seems like it would be easy to state, and a good place to do that would be in form 590-B.
