@SJGTX I think it depends on the date of death of the person you inherited the IRA from (in general, not counting the allowable exclusions). For example, my FiL died in 2014, was already taking RMDs from his IRA. His beneficiary, my husband, continues taking RMDs, but based on a different IRS table, so at a different rate. He set it up so that the custodian, Fidelity, calculates it and sends him the RMD annually. The 10-year rule has no effect on this set-up. In contrast, my mother died in 2021, after the designated Dec 31, 2019 SECURE act date of death) and the 10-year rule does apply. She was taking yearly RMDs from her IRA, but I don't have to (except for the year of her death) as long as the account is zeroed out in 10 years.
