Retirement tax questions

Correct re your question, yes, my father was the original IRA owner and thus I as his beneficiary/inheritor am the original owner of what's become my inherited IRA.

 

Just to clarify re your comment above -- "RMDs are calculated by dividing the previous year end value"

 

Previous year end value meaning for the year that he died? Or previous year end value for whenever I'm doing the annual RMD calculation now, and in future years?