I inherited a traditional IRA and a Roth IRA from my deceased sister, who was within 10 years of my age. I am an eligible designated beneficiary. She was 57 and not taking RMDs yet. Her 2 accounts were moved to 2 BDA IRA accounts in my name. She passed in Aug. 2023. No distributions have been made yet.Does this have to go anywhere on my 2023 tax return? Does the Fair Market Value have to be added anywhere on the form, or the value as of 12/31/23 financial statement, or is this only brought up and addressed when distributions are taken?