Q1:  Non-spousal IRAs, in this case normal, adult children, follow the 10 year distribution rule under the Secure Act.  No problem there.  However, I have been told by an advisor they do not need to clear out the account each of the 10 years. In essence, since it’s a Roth IRA they can wait until year 10 to take just one large distribution.   Is this correct?

Q2:  Same facts as above except the beneficiary of the Roth IRA is an irrevocable trust.

Thank you.