Non US citizen IRA Beneficiary

HI,

I am curious on how it will it work for a wife, (non- US Citizen, from Norway) when she inherits her husband’s (a US citizen also living in Norway full time) IRA. I assume there is no getting out of the taxes owed but will she be able to open up an Inherited IRA as a non US citizen. What are her options and tax issues?
Thank you!

Cindy



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