@lennar0719
The best thing to do is log off, grab some coffee, and wait for @dmertz to answer, he knows this stuff in his sleep.
The problem, as mentioned before, is that publication 590B has not been updated for this new regulation, so the only person who will know if the RMD for a non-eligible designated beneficiary following the 10 year rule is based on the owners life expectancy or the beneficiary's life expectancy is someone who has read and understands the proposed regulation. I'm sure he has answered this before, but the search tools for this forum are not great, so the easiest thing to do is wait for him to answer.
