You can't know what tax rates will be 10 years from now.
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,
your divisor should be :10,9,8 . . . 2, 1
OR, 11 - N where N is the number of the distribution year. (Beneficiary RMDs start in the year after the year of 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 portion to distribute is 1 / 1 or 100%.
In the eighth year you would take out one third of the IRA, there being three years to go.
If you are a young beneficiary, or even not so young, this rule would generate much larger distributions than the RMD based on Pub 590B formulas.
At a very high age, the Pub590B formula will overtake this calculation and require a larger RMD in the beginning.
OTHERWISE, if the owner had not reached age 73,
Take any amounts you wish at any time, that is your choice,
OR
take it all in a lump sum at the end of ten years.
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If your inheritance is substantial, and you are on Social Security, the increase in AGI from distributions can subject you to IncomeRelatedMonthlyAdjustmentAmounts affecting your Part B and Part D premiums.
That's just the way it is, but it is another factor to take into consideration.
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@glerbnik84
