An 80 year old individual passed away in May 2020. A recent statement from the custodian of the inherited IRA for the 62 year old daughter who inherited the IRA shows an RMD needs to be taken based on the Single Life Expectancy table based on the beneficiary’s age. Didn’t the SECURE Act eliminate the ability to stretch inherited IRA distributions? Or am I missing something here? Do different rules apply if the deceased was already taking RMDs? If not, then this could lead to a lot of confusion for beneficiaries taking out RMDs thinking they are satisfying the requirements when they are in fact not since they are subject to the 10 year rule and not the lifetime stretch.