Hello. I have a client (Tim) who inherited and IRA from his mother who passed in 2015 at age 86. My client was  61 in 2016 with a LE Factor of 26.20. The son passed in in 2023 and took and RMD. Tim has 2 sons who inherited the BDA. Since this is a twice inherited IRA would the 2 sons need to start taking RMD’s in 2025 following Tim’s LE factor (17.20) and the BDA’s would need to be depleted 2033. The sons would have no RMD for 2024. Does this seem correct to you?

Any help would be greatly appreciated. Thank you.