Inherited IRA bene is non spouse

Aunt died 07/25/2020, bene is niece age now 68.

Does bene need to take equal distributions over 10 years or RMD’s until all is out in 2030?

TIA



If aunt was RMD age, niece must take annual RMDs and drain the inherited IRA in 2030. However, the IRS waived the 2021-2023 annual RMDs and we don’t know if they will for 2024 yet.

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