Retirement tax questions

   @MarilynG1 @dmertz "the beneficiary was the estate (not an individual), the 5-year rule applies, requiring only that the inherited IRAs be fully distributed by the end of the fifth year after the year of death."

doesn't this contradict what  else you said?. if the IRA is parceled out as suggested, to individuals, the stretch IRA option should be available and the five year distribution optional.