Original traditional ira owner deceased in 2017. Beneficiary taking stretch payments. Since beneficiary (still alive) ira will be subject to the new rules, does it make any difference if the beneficiary beneficiaries are only 2 years younger, as to whether they will be able to stretch payments under the first beneficiary schedule) or are under the 10 year rule? In other words, are the second round beneficiaries EDB’s? I’m confused.