Only option is to do a trustee to trustee transfer to Estate of IRA.  Kicks the tax liability down to road a bit.   Also prob keep the estate open longer than most like.   Most custodians won’t do a trustee to trustee transfer from the estate to the beneficiary even though the IRS has issued many private letter rulings (PLR) permitting.  Custodian might do the transfer is you attain a PLR. They are expensive to attain.

Path forward all depends on tax impacts to estate/beneficiaries