It’s difficult to answer without knowing what stocks are included in the IRA. There are no tax considerations — but if it is at a brokerage account there could be big commissions for liquidating the stocks. And if you want to transfer the account to perhaps Vanguard or Fidelity and pick some low-cost diversified mutual funds (the S&P 500 fund, or an equity-income fund) you would have to sell the stocks and transfer cash.
Basically, I’m saying that if you don’t have a good feeling about the advisor who picked the stocks, or perhaps if your mother picked them – you should contact the branch manager of the firm and ask them to liquidate the account at ZERO commissions. Then put the money in a money market fund.
Since it is a death, they should do that for you. Then tell them you will be doing a rollover of the cash to an inherited IRA at Fidelity.
Note: before they can accept your instructions, they will need a death certificate. They may have already rolled it into an inherited IRA. So ask Fidelity if that limits your ability to do another rollover within one year. That’s an important point that you need to get clear before you do a rollover to a mutual fund company. And Fidelity or Vanguard will give you expert advice on that point.