4. Some may use the old RMD method
For some non-spouse beneficiaries, they may use the old RMD method - if the beneficiary meets the IRS definition of being disabled or chronically ill, RMDs based on life expectancy are allowed. The same is true of beneficiaries who are within 10 years of the age of the deceased. Minor children can also take RMDs until they reach the age of 18, at which point the 10-year rule kicks in. Grandchildren are held to the 10-year rule.
5. If an estate or trust inherits the IRA
the Rules are different if the IRA is inherited by an estate or trust. If the deceased was not yet taking RMDs, the account must be fully withdrawn within 5 years. If the deceased was taking RMDs, withdrawals can continue to be made using the RMD method.
Finally, a tip about withdrawals for inherited Roth IRA - wait until late in the 10th year to move the money, so you can enjoy a decade of tax-deferred growth before you must move the money to a taxable account. For traditional IRA accounts, it's best to spread the withdrawals in 10 years to minimize tax because any withdrawals are taxed as ordinary income.