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You didn't state if there was already an action taken that will result in a 1099-R being issued, or it will be taken? If it already happened, was that for distribution to the estate? In that case, it would be too late, but for reference for future actions, have you searched the web? Make sure to see the article dates are after the enactment of the 2019 SECURE Act. Examples:
which refers to a 2003 ruling, as explained here:
https://www.bankrate.com/retirement/inherited-ira-rules/
In general, when the issue is inherited IRA to an estate or inheritance from the IRA to the Estate, there are rulings that explain there is no need to keep the estate open for that full time period to comply with the IRA distribution rules (whether under the old rules or the new rules), because the IRS has ruled there is the ability to set up inherited IRAs for the beneficiaries of the Estate and then there would be a direct (trustee-to-trustee) transfer. The rollover provisions don't apply. That's why it matters now which type of activity you have an 1099-R from. If the estate is the default by virtue of no named beneficiary or the explicit beneficiary, the estate would have the trustee do transfers to accounts in the name of each beneficiary FBO.
(edited to act as reference for future actions, if it is too late to make a decision)
"Level Up" is a gaming function, not a real life function.
