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This is all very confused. For instance, you mention the 5-year rule, but the original owner died 6 years ago? 2017? What is the year of death? I believe the rule is to empty the account by the end of the 5th year after the year of the date of death, similar to how it reads for nonspouse:
"At any time up until 12/31 of the tenth year after the year in which the account holder died, at which point all assets need to be fully distributed."
And that should include rolling it to an Inherited IRA, then into her own IRA. That means now doing so by making up the withholding difference, depositing the gross. OR, pay taxes on the withholding as a partial distribution, of course.
Had the deceased spouse been taking RMDs, or reached that age? Did/has she continued that? He fell under the 70-year old rule. For any provision and reference you read, pay attention to if it is impacted by the SECURE Act, so you know if it falls under old or new rules.
You need to know specifics, and details, and what applies depending on the year in question. You mention she thought the plan was in her name, but "plan" doesn't apply. It's account that is important. Did she have it in a 401(k) account in her name, or as Beneficiary in his name? She could have rolled it into a Traditional IRA; talking about Roth is talking about a taxable conversion. 401(k) to Trad IRA is not a taxable event. She is not trying to reverse the 5-year rule. She is trying to know the options.
There are resources all over the web, such as:
https://www.investopedia.com/inherited-401-k-rules-to-follow-5425958
https://www.fool.com/retirement/plans/401k/inherited/
https://www.cnbc.com/2021/09/08/heres-how-to-avoid-costly-mistakes-if-you-inherit-a-401k-or-ira.html
"If the account holder died before 2020, and therefore is not subject to the changes in the SECURE Act, you can learn about distributions options in our Inherited IRA Brochure that covers scenarios prior to the SECURE Act,"
https://www.schwab.com/resource/youve-just-inherited-a-retirement-account
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