When you inherit a Traditional IRA, you are called a BENEFICIARY.
Beneficiaries of a traditional IRA must include in their gross income any taxable distributions they CONSTRUCTIVELY RECEIVED.
Constructively received means that you had access to the funds REGARDLESS of when the check was cashed.
Regarding the Estate that was settled in 2024, the proceeds of this settlement that are taxable will be applicable to Tax Year 2024.
Publication 590-B (2023), Distributions from Individual Retirement Arrangements (IRAs)
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