I found that, too. I have not looked at the Proposed Reg yet.

I had a client ask me about RMDs from 3 different inherited IRAs yesterday. One inherited in 2020, the others in earlier years. She  didn't take her 2021 RMDs bc she thought they were waived like they were for 2020. Sigh.

And if anyone else didn't know yet - there are new life expectancy tables for computing 2022 and later RMDs.