If the deadline is missed for IRA payout to beneficiaries (due to tax waiver delay-NJ), is there a penalty? If so, who pays?

BACKGROUND:

The client passed away in January 2020. The IRA assets must be paid out by 12/31/2021. The IRA is the largest asset of the estate so the executrix had to pay state estate taxes to get the tax waiver. Is there a way for the executrix to be reimbursed from the beneficiaries for the portion of the estate represented by the IRA?

Arleatha Williams