My client has inherited an IRA from her sister.  Here are the details:

• Sister was born in April, 1951
• Sister died in June, 2023
• Sister was 72 years old when she died and had not begun RMDs because of the change in the law.

Question:  Assuming my client is required to deplete the assets in this IRA within 10 years, are RMDs required and, if so, by when is the first distribution required to be taken?

Thanks for your guidance!