@dmertz is correct. If the RMD was not taken during 2021, it is the responsibility of the beneficiaries- or the estate to have taken it. The estate can claim the RMD and have it as part of the estate return. If there is no estate return for the decedent, then it goes to the beneficiaries.
If no estate, then the beneficiaries 2022 return will have two distributions, one for 2021 at the decedent's RMD level and one for 2022 based on inheritance laws - which have changed.
If you want the complete picture, see Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs) beginning on page 8 with page 13 showing multiple beneficiaries. Not sure where in the range you are from estate to multiples beneficiaries. Since there is a section with beneficiaries and Sep 30 of the following year, you may have something in that section as well that would further your position.
The 5329- I would add it to the decedent's return asking for a waiver of the penalty and explaining the beneficiary did not realize the RMD was not taken and has taken steps to correct the issue. Chances are high the IRS will accept the waiver as long as the distributions are made and the form is clear. Here are the instructions to make sure you get it right.
@kiml1163
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