Inherited SIMPLE IRA from spouse

Two spouses work at the same company and each participate in the SIMPLE IRA (both pre-RMD age). The husband just passed away. Can the wife roll his SIMPLE IRA assets into her SIMPLE account? I know she can do this with a Trad IRA or Roth, but cannot find anything definitive regarding a SIMPLE plan and if there are any nuances.
Thank you!



It can be done but it’s a rare transaction and there are some nuances.  What is the age of the surviving spouse?  Was the husband making SIMPLE IRA Contributions earlier this year?

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