401(k) participant was 93 and died in Dec. 2017. Was not a 5% owner and did not take RMDs because he was still working. Wife will be 88 this year and is the 401(k) beneficiary.

The first RMD (which must be taken by April 1) must come from the 401(k) plan and uses the age he was on his birthday in 2017 and is payable and taxable to the wife. Fair enough.

Now…
The RMD for the wife must be made from the 401(k) plan by 12/31/18 before processing a direct rollover out of the 401(k) plan and into an IRA.

1)
Am being told that the life expectancy factor for this RMD is taken from the Single Life Exp Table (6.3), not the Uniform Table (12.7). Is this correct? (It makes an big difference in the RMD amount.)

2)
Because she was the spouse (and to minimize RMDs), she can set up a regular traditional IRA (in her name), not a Beneficiary IRA, correct? She would then be able to use the Uniform Table.

Please advise and thank you in advance for your help.