For "penalty" help, you didn't state if this was taken as RMD, because the deceased was taking RMD already or would have taken it; you didn't tell us if the beneficiary is spouse or not.

You can google:

inherited ira 2023

And confirm you are reading either IRS information, or articles that are dated current, since the rules keep changing. Look for something that at the least references SECURE Act 2.0, like this:

inherited IRA SECURE act