Single person 76 yrs old in 2021 has several Roth IRA’s as of 12/31/20 valued at $ 40,000 total (excluding the inherited Roth IRA listed below.)
She inherited 2 Roth IRA’s in 2016 from a friend that died in 2016 . These Roth IRA’s are valued at $ 30,000 total as of 12/31/20.
1. What will be the factor and which table should be used in 2021 to take RMD for the Roth IRA’s inherited from her friend?
2. Does that factor for the inherited Roth IRA’s diminishes by 1.0 every year
3. Or there is no requirement to take a RMD in 2021 or in future years,from the inherited Roth IRA’s from her dead friend