Your age in 2021, the year following the year of your mother's death, was 64. The life-expectancy from the current Single Life expectancy table for someone age 64 is 23.7. Reduce that by 1 for each subsequent year to 20.7 to get your life expectancy factor for 2024. Divide the 2023 year-end balance by 20.7 to get your required distribution for 2024.
Under the 10-year rule you are required to fully distribute the account by the end of 2030, so you might want to take more than the minimum each year to even out the income over the remaining life of the account, say, by dividing by 7 instead of 20.7 for 2024.
Your age in 2021, the year following the year of your mother's death, was 64. The life-expectancy from the current Single Life expectancy table for someone age 64 is 23.7. Reduce that by 1 for each subsequent year to 20.7 to get your life expectancy factor for 2024. Divide the 2023 year-end balance by 20.7 to get your required distribution for 2024.
Under the 10-year rule you are required to fully distribute the account by the end of 2030, so you might want to take more than the minimum each year to even out the income over the remaining life of the account, say, by dividing by 7 instead of 20.7 for 2024.