"I read an article that seemed to indicate that if you decide to do the stretch distribution you cannot later switch to the 10 year rule option."
I think it would be the other way around, once you elect the 10-year rule you can't switch to life-expectancy RMDs to allow maintaining the inherited IRA beyond the 10th year. The proposed regulations indicate that you have until the end of the 9th year to elect the 10-year rule. If prior to that you have been taking annual RMDs based on your life expectancy, that would seem to imply that you have simply not yet made the election. Intentionally taking less than the annual RMD based on your life expectancy would imply that you have elected the 10-year rule.
