You are correct. The SECURE Act did change the rules regarding year of death distributions. Your new deadline to take the RMD is December 31, 2026.
No you do not need to complete Form 5329 for 2025, provided you take the RMD by the deadline of December 31, 2026.
Take the RMD and wait for your Form 1099-R in 2027. Note that if there are multiple beneficiaries, the total RMD just needs to be satisfied. It does not need to be equally split. One person can take the entire RMD to satisfy the RMD.
Also note that you must continue to take annual distributions, including the RMD, clearing the entire balance of the account by December 31 of Year 10, which is 2035.
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