@macuser_22
I believe the five-year rule does apply to beneficiaries, see the example in publication 590-B. However, the clock does not reset. If the five-year rule was already met with the regard to the account in general and to any conversions, then it does not restart, but if the five-year clock is not met with respect to a conversion, that clock still counts for the beneficiary.
Also, if you scroll up, you will see that the taxpayer is concerned with the possibility that their executor would have to withdraw an RMD after their death if they did not take it while they were alive. That RMD would be reported on an estate tax return since it was taken after death, as I understand such things.
