The answer is: It depends.
It's reasonable to assume that the IRS will not change from the proposed RMD requirements for this situation.
If the decedent died before the decedent's required beginning date (RBD) for RMDs, no annual RMDs are required under the 10-year rule.
If the decedent died after the decedent's RBD, annual RMDs are required under the 10-year rule. Because the decedent died in 2022, these annual RMDs are based the Single Life Expectancy factor for the beneficiary's age in 2023, reduced by 1 for each subsequent year. Assuming the the decedent was (or would have been) over age 72 in 2022, which is likely because the decedent took an RMD for 2022, the decedent was beyond their RBD and annual RMDs are required under the 10-year rule. (If the decedent was, or would have been, age 72 in 2022, 2022 would have been an RMD year but the death would have been before their RBD.)
