Mother passed away 8/26/16 at age 86 and was taking her RMDs.  Son inherited the IRA and passed away 9/13/23 at age 64.  Son did not take his RMD in 2023.  Son did not name a beneficiary and was intestate.  IRA is in his probate estate and will be inherited by his 3 siblings.  It is my understanding that his 2023 RMD will need to be taken and the penalty paid and that the remaining IRA balance will be under the 10 year rule with RMDs required for 2024-2032 based on his life expectancy with full distribution by 12/31/2033.  Is this correct?