Because it has been more than 5 years since the beginning of the year for which your son first made a Roth IRA contribution, 2019, any distribution you receive as beneficiary of this Roth IRA is a qualified distribution free of any tax or penalty. Your age is not a factor in determining whether or not a distribution from this beneficiary Roth IRA is taxable.
Because you are older than your son (you are not more than 10 years younger), you are an Eligible Designated Beneficiary. This means that, unless you opted into the 10-year rule which would require the entire account to be drained by the end of 2032, beginning in 2023 you are required to have begun taking Required Minimum Distributions based on your age in 2023.
