The IRS has released regulations that require that inherited retirement accounts take annual required minimum distributions instead of waiting until the tenth year to make a distribution of the entire account. 

IRS notice 2024-35, provides that the IRS will waive the excise tax that would have been charged for failure to take required minimum distributions in 2024.  Previous notices provided that the IRS would waive the excise taxes for the years 2021, 2022 and 2023.  Beginning in 2025 an excise tax will be due if the required minimum distributions are not taken.  This waiver is of the excise tax and not the required minimum distributions. You are still required to make the missed distributions before 10 years after the person you inherited it from passed away.