See https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-beneficiary
10-year rule: If a beneficiary is subject to the 10-year rule....
The IRS will not treat a beneficiary of an inherited account in a plan or IRA who was subject to the 10-year rule and who failed to take an RMD for 2021 and 2022 as having failed to take the correct RMD
See https://www.irs.gov/pub/irs-drop/n-22-53.pdf
Perhaps @dmertz has more input
