A beneficiary could always take more than the RMD. However, it would not make sense from a tax-planning perspective to take more than the minimum required in the beneficiary's prime earning years when they were in a high tax bracket. “This may cause their total taxable income to increase ...
As of January 2020, the value of the IRA must be distributed to most beneficiaries by the end of the 10th calendar year following the year of the employee or IRA owner’s death. Under the 10-year rule, there is no longer an RMD amount required annually, as long as the funds are full...