I have done some research and are still not getting a clear answer.  I'd love some help with this question...  I have a client who passed in January, 2024 who had inherited an IRA that was never fully transferred over to her before she passed.  Per the attorney, the IRA will still go into the decedent's estate.  The attorney indicates that they want to transfer the IRA to the estate beneficiaries this year. My questions are the following:

1. Will the estate be subject to a 5 or 10 year period?

2. Does the estate need to take a distribution in 2024 if it is transferred to the beneficiaries?

3. Can the estate transfer the IRA to the beneficiaries or does it need to hold the IRA for the either 5 or 10 year period and distribute out via K-1?

There is so much conflicting information out there that I cannot get a good answer.  I appreciate any help!