My client is the daughter and sole IRA beneficiary of her Mother’s IRA.  The client will be 61 years old in 2025.  Her Mother died in 2022.  She took an IRA RMD  in 2023 but none in 2024 since the penalty was waived.  For the 2025 inherited IRA RMD, I assume that we will divide the 12/31/2024 balance by 25.1?  (The initial divisor was 27.1 single life expectancy)

Many thanks as always … Mary