Heard from a friend whose mother passed away in 2019. She received an inherited IRA from her mom's estate. While I certainly would think that it would be subject to pre-SECURE ACT RMD rules, one thing caught my eye in IRS publication 590b which states that the designated beneficiary for an inherited IRA is determined on September 30th of the year after the death. This would suggest that my friend doesn't formally own the IRA until 9/30/2020, in which event I could see 2020 as the legal date of inheritance and the IRA would be subject to the new 10 year draining rule.
