Based on the information you provided, it sounds like you are considered a Designated Beneficiary by the IRS. Generally, designated beneficiaries must follow the 10-year rule:
From the IRS:
10-year rule: If a beneficiary is subject to the 10-year rule,
- Empty the entire account by the end of the 10th year following the year of the account owner's (or eligible designated beneficiary's) death
- Relief under Notice 2022-53 for beneficiaries 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
The IRS has a breakdown of the treatment of inherited IRAs here: Retirement topics - Beneficiary
The reason for these limitations is that traditional IRAs/retirement accounts are funded with pre-tax funds, or said in another way, funds that have never been taxed. Unfortunately, there is no way around this requirement.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
