@dmertz According to Pub 590B, "after the death of a Roth IRA owner, certain of the minimum distribution rules that apply to traditional IRAs also apply to Roth IRAs as explained later under Distributions After Owner's Death."
Go there and you're referred to "When Can You Withdraw or Use Assets?"
Go there and I can't see anything relevant that tells which rule(s) would apply to non-spouse inherited Roth IRAs if the Owner dies after 70 1/2 (yet treating the IRA as if the owner died before 70 1/2) .
As far as I can tell, I must use the divisor based on my own age. But that was already the rule.
