Does inherited IRA impact Roth conversion?

[Hawkwin]

@aj485

you must take RMDs from the IRA each year.

Hasn’t the IRS kicked that can down the road for now?

IRS Extends Relief on Inherited IRA 10-Year Rule Enforcement | PLANADVISER

Additionally, with the recent SCOTUS ruling on Chevron, one wonders if the IRS may not lack the rule-making authority to require a RMD.