The Secure Act has eliminated the stretch IRA for most people who are inheriting an IRA or 401(k). Now, beneficiaries who inherit an IRA will need to follow the 10-year rule, which can significantly increase the income taxes due on your inheritance, not to mention the new onerous rule of when and how much you must take each year in Required Minimum Distributions.

https://www.forbes.com/sites/davidrae/2024/04/24/3-mistakes-beneficiaries-must-avoid-when-inheriting-an-ira/?sh=510ced0867d5