Distributing Money from an Inherited IRA in a Trust to a Beneficiary

As a Trustee if I distribute money from an Inherited IRA in a Trust to a Beneficiary and send a check does the check have to be deposited by the Beneficiary during the same tax year? For example, if I mailed a check on December 31st, 2024 to a Beneficiary but it wasn’t deposited until 2025. Are K-1’s for 2024 issued in 2025?