Tax law changes

@Romper 

the RMD is not going to liquidate the IRA in 10 years.  The IRS doesn't care what strategy is employed to empty the IRA in 10 years as long as 1) the required minimum is distribured each year and 2) it is emptied in Year 10.  Personally, what your daughter doesn't want to do is have a large "lump' to liquidate in Year 10, which may push her to a high tax bracket.  

The mimimum is based on Table 1 in the attached (page 48)  For example, if your daughter turns 30 in 2024, then the 2024 RMD is the IRA balance on 12.31.23 divided by 55.3 (a little under 2%!).  Then in 2025, the RMD is the 12/31/24 balance divided by 54.3.  The divisor drops by 1 each year (you don't follow the table as she ages)

So simply taking the RMDs each year is only going to distribute around 20%-25% by the end of year 9 (and maybe less since presumably the money is invested and growing)

https://www.irs.gov/pub/irs-pdf/p590b.pdf

here is one strategy to "smooth: this over 10 years, but another strategy is to look at her tax bracket and combine 'smoothing' and take the income to the top of a tax bracket.  it's a not necessarily a simple exercise and does take some planning.  Everyone's tax situation is different. 

This presumes a $100,000 IRA balance that grows 5% annually. The percent is the percent that would need to be distributed each year so that there is a smooth distribution of $12950 annually,