I inherited a Roth IRA from my Mom who passed away 4/24/2022. The IRA was rolled into a Inherited Roth IRA.

The Roth IRA was originally my Dad’s IRA. The Roth IRA was in place for over 5 years. We did a spousal IRA rollover to my Mom in 2021, My DAD passed away March 2021 .

My inherited IRA MEETS the 5 year rule? As it was originally in existence for over 5 years as my Dad’s IRA

Due to the SECURE Act and the 10 year depletion rule. There are no RMDs for my inherited Roth IRA described above?

If RMDs are required, then first RMD would be required in 2023? This is because The original IRA owner opassed away this year?

Thank you.