Yes, the IRS has similarly waived the penalty for not taking the 2023 beneficiary RMD under these circumstances because they will not release the final regulations before 2024. As rjs said, because the IRA must be emptied by the end of 2030 you might want to spread the income out relatively evenly so that you do not end up paying higher taxes with a large distribution in 2030 when the IRA must be fully emptied.
