IRA #1 – owned by father, inherited by mother whose RMDs would not have begun until 2022. Since mother then passed prior to when her benefficiary RMDs were due she is treated as the owner of the IRA with respect to her children’s beneficiary RMDs. If separate inherited IRAs were established for each child by 12/31/2017, then each child should have been taking RMDs based on their individual life expectancy (table I), starting in 2017 and based on their attained age in 2017. The divisor should have been reduced by 1.0 each for 2018, 2019, no 2020 RMD. For 2022, their divisor needs to be reset for the new tables. Use new Table I to determine the 2017 divisor and reduce that divisor by 5 to arrive at the new 2022 divisor. 
IRA #2 – Owned by mother’s father and inherited by mother in 2013. RMDs for mother were based on her age in 2014. Divisor reduced by 1.0 for 2015 and 2016. If she did not take her 2016 beneficiary RMD before passing, the 3 children were jointly responsible for completing it. Starting in 2017, each child’s divisor is determined by continuing to reduce her divisor for each year through 2019. No RMD for 2020, For 2021, the 2019 divisor is reduced by 2.0. For 2022, the divisors reset to the new tables to what they would have been for mother in 2014, with that divisor reduced by 8 for their 2022 beneficiary divisor.
Good luck! 

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