How it works
Under the SECURE Act, most non-spouse beneficiaries must fully empty an inherited IRA within 10 years of the original owner's death. Draining it evenly each year usually beats waiting until year 10, because a single large withdrawal can spike you into a much higher tax bracket. This shows the even yearly amount that empties the account over 10 years, versus the balloon you'd face by letting it all ride to the end.