SECURE 2.0 RMD EXCISE TAX

Does anyone have a view on whether the reduction of the excise tax to 10% for a distribution made during the "correction window" is retroactive? In other words, would an unpaid RMD for 2022 be subject to the 10% excise tax if the distribution is made during the "correction window" or does the correction window apply only to RMDs beginning in 2023? 

It's prospective only. The 2022 unpaid RMD would be subject to the 50% excise, not the 25% excise tax or 10% excise tax.