My friend's mother died at age 80. She has an IRA and the beneficiary is the estate. My friend is the only heir to the estate. She is currently trying to get the custodian to allow her to withdraw via Single life expectancy RMD. But today her accountant told her it would be better to do lump sum withdrawal and pay taxes at 25%. He said based upon her income tax rate, that if she withdrew over time based upon the RMD schedule or if she took a lump sum, she will pay approx. same amount of taxes. Which is better? My friend does not need the money and does not plan to retire for another 5 years. Your help in advance is most appreciate.