I have a non-spousal beneficiary who inherited her Mother’s IRA – she was age 82 at her death in 2020. I have seen a post from the American Banker Association that reports RMDs for 2021 & 2022 are waived for such a beneficiary (i.e., those subject to teh new 10-year rule). However, I can find no cites in either the Federal register nor the IRS web site affirming as such. It was identified as transition relief granted by the IRS. I’d like a bit more assurance than just an article if anyone can help. Thank you!