"Successor beneficiaries (the beneficiary of a beneficiary) do NOT get to use any of their own personal information or status to dictate the payout structure of an inherited IRA. It does NOT matter who the successor beneficiary is or what the successor's relationship to the first beneficiary is.... The successor simply 'steps into the shoes' of the previous beneficiary and follows the exact same payout program that applied to the original Roth IRA beneficiary, with one exception[.]"  MORE >>