If John named Sally as his IRA beneficiary, she had years to finish taking distribution.  (Under the new rules just announced, I think it's usually ten.)  So if she had done what she should have, she's not in trouble.  But if she had then named Richard as beneficiary, he would have to take the entire amount in the same year of her death (or maybe he gets another year's grace period).  The estate is in the same position as the named beneficiary -- no further delay.  Otherwise everyone would take advantage of the loophole.