We have a client who passed away in 2022. She opened a Roth IRA in 2010. The beneficiaries are her daughter and a family friend. It is my understanding that they fall under the 10 year rule and do not need to take annual RMDs – just need to empty the Inherited Roth IRA by 2033. Our custodian (First Clearing) sent out a letter referencing a need to take an RMD.