Yes, this is key - you get a “stepped up basis” which will greatly reduce any capital gains taxes if you want to sell and invest in something else.

You can put in $17,000 per year or $85,000 and “superfund” it over 5 years without needing to file a gift tax form. Even if you exceed these amounts, it’s just filing a form; there is no tax impact until you hit the $12.9 million lifetime limit.

It sounds like the will directs the money to be distributed as desired, but I agree with you that I don’t fully understand what the OP is trying to accomplish here from the taxation angle. Worst case, the surviving spouse can assume the IRA as their own and depending on age, let it continue to grow or take minimum RMDs for their lifetime.

A beneficiary can disclaim all or part of an inherited IRA, allowing it to pass either to contingent beneficiaries or if none present, to the estate and then distributed per the will.

Yes - beneficiary designations on the account supersedes the will. One option you might have would be for your mother to disclaim $200k of the inheritance. That $200k would then be distributed per the will to you and your brother. The lawyer who drafted the will should be able to advise you as to whether this could be an option to accomplish what you are wanting.

I don’t fully understand the tax issues you were trying to avoid. Are you and your mom just thinking you would all just cash out the IRA and pay taxes on the full amount? That is typically not the best way to handle an inherited IRA. A better way is to have an inherited IRA account set up for each beneficiary and then take the minimum distribution every year. Your mom, being the surviving spouse especially, has many options to defer paying taxes on these funds. You and your brother would have to withdraw and pay taxes over a 10 year period per the Secure Act:

https://tickertape.tdameritrade.com/retirement/inherited-ira-secure-act-stretch-provision-16710

If you feel like you are one of the “so fuckin’ special” people, it may not resonate as much.

It’s a song (in my opinion) about imposter syndrome - the internal psychological experience of feeling like a phony in some area of your life, despite any success that you have achieved in that area. (thank you internet for this definition)

Bitch where you when I was walkin'?
Now I run the game got the whole world talkin', King Kunta
— Kendrick Lamar - King Kunta

Don't waste your time
Or time will, waste, you...
— Muse - Knights of Cydonia

They say that life's a carousel
Spinning fast, you gotta ride it well
The world is full of Kings and Queens
Who blind your eyes and steal your dreams
It's Heaven and Hell, oh well

And they'll tell you black is really white
The moon is just the sun at night
And when you walk in golden halls
You get to keep the gold that falls
It's Heaven and Hell, oh no
— Black Sabbath - Heaven and Hell

Meet the new boss
Same as the old boss
— The Who, Won’t Get Fooled Again

My little China girl
You shouldn't mess with me
I'll ruin everything you are
You know
I'll give you television
I'll give you eyes of blue
I'll give you a man who wants to rule the world
— David Bowie, China Girl

That's life
(That's life)
That's what all the people say
You're riding high in April, shot down in May
— Frank Sinatra, That’s Life

I would start by taking the existing playlists and mixing in some new, somewhat less familiar songs and see what type of reaction you get. Then based on that, rinse and repeat until you’ve got a mostly updated playlist.