I have a client who’s spouse died recently. He was 65 and she is only 45. She did not think she would need income from the IRA (and was concerned about possible creditor claims of her husband) so she rolled the funds into a new IRA in her name (spousal rollover). This was done on 10/27 and she notified me today that she will need monthly income from this account. With an inherited IRA, she would be exempt from the early withdrawal penalty. Is it too late to register this transaction as inherited? Or is this a done deal?