You are going to have to liquidate within ten years.
To spread the tax impact most evenly over the ten years,
your divisor should be : 10 - N where N is the number of entire anniversary years gone by.
In other words, with four years gone by, you want to take out one sixth of the IRA in the fifth anniversary year.
If you are a young beneficiary, or even not so young, this rule would generate much larger RMD than the RMD based on Pub590B formulas, regardless of which life time you use.
@lennar0719
