Here are the options for a spouse. It will depend on what option she chose at the time of her husbands death.

Death of the account holder occurred before 2020

Spousal beneficiary options

If the death of the account holder occurred prior to the required beginning date, the spousal beneficiary's options are:

• Keep as an inherited account
  • Take distributions based on their own life expectancy, or
  • Follow the 5-year rule
• Rollover the account into their own IRA