Son inherits a Roth IRA from his Mother (she was 80 when she passed). Does the son now have to take required minimum distributions for ten years, making sure to withdrawal the entire amount by year ten; or, does he have the option to just take the money in any year he chooses or all in year ten? Also, do you use the SLE table and only distribute the required amount each year or do you try to exhaust the account equally over the ten year period so as not to get hit with a larger distribution in year ten? Thank you for your advice.