@AnmarieA 

I don't see where you followed up on your issue here. For instance, this IRA beneficiary, if the surviving spouse, could treat this as a coronavirus disaster distribution and would have 3 years to "roll it over."

Also, I came across this:

Rev. Proc. 2020-46

SECTION 1. PURPOSE

This revenue procedure modifies and updates Rev. Proc. 2016-47, 2016-37 I.R.B. 346.

Which doesn't seem like the best option for your scenario; I thought you might want to document it for future reference, though.