Yes, the rules for non-spousal inherited IRA accounts have changed. The 10 year rule still applies, but previously the account needed to be depleted in that time, and RMD was not mandatory. Now the account still needs to be depleted in the 10 year period, however yearly RMD's may also be required.
Implementing these changes has been delayed, so there is no penalty for no RMD made by the beneficiary in 2024.
Since your mother was taking RMD, her RMD would be what you will need to take yearly in the next 10 years, unless you deplete the account sooner.
You may also receive a 1099-R for the inherited account if a distribution was made and paid to you for her 2024 RMD.
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