I have not been involved in any “Plan Distributed Annuities” (PDA) for non-spouses since PPA 2006 was passed. So far, I haven’t gotten any push-back in allowing a surviving spouse to do a direct transfer from their deceased spouse’s QRP to an inherited IRA. One b-d back office did express concern, however. In event I run into a roadblock, would the PDA under 402(g) work for surviving spouses, as well as non-spouses? If so that may be an option. My only concern would be if the spouse could then roll it to her own IRA once she turns 59 1/2.