Decedent didn’t take RMD before they passed away

For years, if the decedent didn’t satisfy their RMD before passing away, their beneficiaries had to before 12/31 of the year of the decedent’s death. I read that when the final regulations were passed in July 2024, they changed the rules for all beneficiaries to extend the RMD until 12/31 of the following year or the tax filing deadline for their own tax year that begins in the year of the IRA owner’s death.

Is the rule the latter or the former?