This is what the IRS itself says about Non-Eligible Designated Beneficiary withdrawals from a TIRA (https://www.irs.gov/retirement-plans/plan-particip... ):

Non-spouse beneficiary options

[eligible designated beneficiary rules]

...

Designated beneficiary (not an eligible designated beneficiary)

Follow the 10-year rule

10-year rule: If a beneficiary is subject to the 10-year rule,

Empty the entire account by the end of the 10th year following the year of the account owner's (or eligible designated beneficiary's) death
Relief under Notice 2022-53 for beneficiaries subject to the 10-year rule
The IRS will not treat a beneficiary of an inherited account in a plan or IRA who was subject to the 10-year rule and who failed to take an RMD for 2021 and 2022 as having failed to take the correct RMD

There's nothing in there about needing to take RMDs, even if the decedent had already started them.

I wish ptheland or aj485 or Ira were here.

Eric Hines

Tax Strategies FAQ

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