@krisandclint , the regulations proposed by the IRS in 2022 require annual RMDs under the 10-year rule because the decedent died after their RBD, but due to the IRS anticipating that the regulations will not be finalized until 2024, the penalty for failing to take a beneficiary RMD under the 10-year rule has been waived for 2021, 2022 and 2023. Still, because the IRA will have to be fully drained by the end of 2031, it still might make sense to take a distribution in 2023 to spread the taxable income out over more years.
Your husband was also required to complete his mother's 2021 RMD if she did not complete it. If she did not complete her 2021 RMD, your husband can do it now and file a 2021 Form 5329 requesting waiver of the excess accumulation penalty.
