Inherited IRA (post Secure Act)

Post Secure - an IRA inherited by a non EDB is subject to a 10-year payout.  

Pre-Secure - an IRA inherited by a DB can stretch based of their life-expectancy

All successor beneficiaries that inherit an IRA on or after 1/1/2020 are now subject  to the 10-year payout 

Question:

Does the 10-year payout start fresh upon an successor beneficiary inheriting?  Or.. does the (beneficiary of the beneficiary) only eligible for what's left of the original beneficiaries 10-year payout?

5 hours ago, Dobber said:

Post Secure - an IRA inherited by a non EDB is subject to a 10-year payout.  

Pre-Secure - an IRA inherited by a DB can stretch based of their life-expectancy

All successor beneficiaries that inherit an IRA on or after 1/1/2020 are now subject  to the 10-year payout 

Question:

Does the 10-year payout start fresh upon an successor beneficiary inheriting?  Or.. does the (beneficiary of the beneficiary) only eligible for what's left of the original beneficiaries 10-year payout?

If the initial beneficiary is NOT an EDB (eligible designated beneficiary, such as a spouse), then the 10 years is fixed.  Doesn't matter if the beneficiary dies before the end of the 10 year period; if the bene does die, the balance still needs to be paid out within the 10 year original period.