Good afternoon! We have come across a scenario of unfamiliarity. One of our client’s passed away, who had an inherited spousal IRA, which was titled in her deceased spouse’s Irrevocable Trust (Trust of “deceased spouse” Bene IRA “spouse that just passed”). The Trust states that if both pass, it will go to the grantor’s children. Therefore, we will be opening Inherited beneficiary IRAs titled in the Trust for each child (3 children). My question is since the original IRA owner passed away prior to the Secure Act (died in 2000), will the beneficiaries need to (1.) take the RMD this year and keep the stretch IRA for their life expectancy since the original IRA owner passed prior to the Secure Act; (2.) deplete within 10 years as per the new normal Secure Act rules; or (3.) deplete within 5 years as under the Secure Act?