10 year rule

I found this and not sure I understand and hope you can clarify…

10-year rule specifics: When it applies, the new 10-year rule generally applies regardless of whether the account owner dies before or after his or her RMD required beginning date (RBD). Thanks to another Secure Act change, the RMD rules do not kick in until age 72 for account owners who attain age 70 1/2 after 2019. So, the RBD for those folks will be April 1 of the year following the year they attain age 72.

I was under the impression that all inherited IRAs or inherited Roth IRAs have to be depleted by the 10yr of the anniversary date of death of IRA/Roth IRA account holder if the date of death happened in 2020. I do understand the there are five classes of “eligible designated beneficiaries” who are exempt from the 10-year post death payout rule and can still stretch RMDs over life expectancy. These include surviving spouses, minor children, disabled individuals, the chronically ill, and beneficiaries not more than ten years younger than the IRA owner (if bene is less then 10yrs younger, they can use the single life table) When an account owner’s child reaches the age of majority under applicable state law, the account balance must be distributed within 10 years after that date.