@Fldavem1 might be easier to read in the PDF as the layout is easier to follow.
https://www.irs.gov/pub/irs-pdf/p590b.pdf
the fact that you are 60 and not required to take RMDs on YOUR IRA is immaterial to the rules for inherited IRAs.
The fact that your parent was required to take RMDs means you also have to take RMDs on the INHERITED IRA. If your parent was NOT required to take RMDs, then you aren't either for the inherited IRA. In both cases, the INHERITED IRA still needs to be liquidated within 10 years.
read beginning on page 10
the passage you quote discusses those that are NOT taking life expectancy payments (i.e. not reaquired to continue to take RMDs) but you ARE required to take life expectancy payments because your parent was required to take RMDs.
