All else being equal i.e. ignoring the considerations discussed above,
when you are subject to the 10-year liquidation rule for newly inherited IRAs,
to spread the tax impact most evenly over the ten years, and regardless of the Year-End Value, ( @NCperson )
your divisor should be : 10,9,8 . . . 2, 1
OR, 11 - N where N is the number of years gone by. (Beneficiary RMDs start in the year after the year of owner's death).
If the owner died in 2020, the beneficiary would have to fully distribute the plan by December 31, 2030. which is the tenth distribution year.
the amount to distribute is 1 / 1 or 100%.
In the eighth year, you would take out one third of the IRA, there being three distributions to go.
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.
At a very high age, the Pub590B formula will overtake this calculation and require a larger RMD.
