Since mother, who was the designated beneficiary passed prior to 2020, the Secure Act does not apply here. Son must continue mother’s RMD schedule using the divisors that mother would have used had she lived.  His RMD is waived for 2020, but will resume in 2021 using a divisor that is lower by 2.0 from the 2019 divisor. Always a good idea for him to recheck the divisors mother was using. They could have either been based on mother’s age in the year after sister passed, or sister’s remaining life expectancy if sister passed after her RBD but was younger than mother.  Son will need to back check anyway if the RMD divisors change in 2021 as is expected under the IRS recommendation of new RMD tables.

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