My 38 year old client inherited a traditional IRA worth $584,000 in 2022 from her aunt. The deceased previous IRA owner had already started her own RMD. The beneficiary IRA owner now has 10 years to withdraw her IRA balance with annual RMDs. The first RMD is about $12,200. If she withdraws more than her RMD, is she subject to a 10% penalty on the excess withdrawal because she is not yet 59 1/2? It would benefit her to spread her tax burden over 10 years instead of taking a big tax hit in year 10. By the way, she did withdraw some funds in 2022 and her 1099R shows distribution code 4 (death) in Box 7.