A person born in Oct 1951 is age 72 in 2023 has a Roth IRA balance of $35,000 as of
12/31/22. Roth IRA has been in effect for more than 5 years. Based on the new law and interpretations are these correct:
1. Does not have to take an RMD in 2023 but has to empty out this IRA by 2032.
2. The deferral of RMD for 2023 does not extend the 10 year period to 11 years.
3. When the RMD is taken there is no income tax on both the principal and accumulated earnings
4. Is there any way not to take these Roth IRA distributions in the future and leave the funds to the beneficiaries which
are the spouse of the IRA owner and the adult children of the married couple