Sorry, it's pub 590 b. This is one relevent section: "Owner Died On or After Required Beginning Date

If the owner died on or after his or her required beginning date (defined earlier), and you are the designated beneficiary, you must base required minimum distributions for years after the year of the owner's death on the longer of:

Your single life expectancy shown on Table I in Appendix B as determined under Beneficiary an individual , later, or

The owner's life expectancy as determined under Death on or after required beginning date , under Beneficiary not an individual, later.

Surviving spouse is sole designated beneficiary. If the owner died on or after his or her required beginning date and his or her spouse is the sole designated beneficiary, the life expectancy the spouse must use to figure his or her required minimum distribution may change in a future distribution year. This change will apply where the spouse is older than the deceased owner or the spouse treats the IRA as his or her own. Owner Died Before Required Beginning Date

If the owner died before his or her required beginning date (defined earlier), and you are the designated beneficiary, you generally must base required minimum distributions for years after the year of the owner's death using your single life expectancy shown on Table I in Appendix B as determined under Beneficiary an individual , later.

See 5-year rule , later, for situations where an individual designated beneficiary may be required to take the entire account by the end of the fifth year following the year of the owner's death.

If the owner's beneficiary is not an individual (for example, if the beneficiary is the owner's estate), the 5-year rule (discussed later) applies."

Be sure to check with the IRA custodian to see if the five year rule must be applied, ( and all funds withdrawn in five years)