You are subject to annual beneficiary RMDs from the IRAs maintained as inherited traditional IRAs beginning with 2024. You are required to complete his 2023 RMD in 2023 which you have indicated that you will do from the other inherited traditional IRA. In the year that you choose to treat the inherited traditional IRA as your own, you are treated as having owned the IRA all year and you will not be subject to beneficiary RMDs for that year and beyond.
A spouse beneficiary of a Roth IRA normally chooses to treat an inherited Roth IRA as their own so that there will not be any RMDs but they will still have access to contribution basis free of tax and penalty. However, in the rare case where the spouse beneficiary might want to be able to distribute more than contribution basis from the Roth IRA before age 59½, the spouse beneficiary can maintain the Roth IRA as an inherited Roth IRA to avoid tax and early-distribution penalty on earnings that are distributed. If you maintain the account as an inherited Roth IRA you normally would be subject to annual RMDs from the inherited Roth IRA, but you have the option to opt into the 10-year rule and avoid RMDs in years 1 through 9, with the plan being to treat the inherited Roth IRA as your own before year 10.
If for any year you fail to complete a required distribution as beneficiary, the IRA you defaults to an owned IRA and ceases to be an inherited IRA.
