When I read IRS pub 590-B just now, it says that an individual designated beneficiary who is not an eligible designated beneficiary who has inherited a Traditional IRA from an account owner who died in 2021 after beginning their RMDs, is subject only to the 10-year rule, and that was my understanding when I inherited this IRA in 2021. I took the owner's RMD in 2021, but I did not take any distribution in 2022 (for me, the numbers worked out better with zero distributions in 2022 and 2023.) Now I find out that IRS Notice 2022-53 changed the rules! I see there's no penalty for no 2022 distribution, but apparently I need to take a RMD for 2023? But what's the deal with conflicting information on the IRS website? Why has IRS pub 590-B not been updated yet to reflect the new rule? Is Notice 2022-53 still a "proposed" regulation while apparently certain to be implemented?
