Situation: I am 70 1/2, have started taking my own IRA RMDs, and am sole beneficiary of my spouse’s IRA. My spouse is 62 and has ~$50.000 in her IRA. My spouse pre-deceases me.
My understanding: If I understand correctly, as sole surviving spouse: a) I do not have to take RMDs from her IRAs until she would have attained age 70 1/2, and then b) by rolling her IRA over into my name prior to her 70 1/2 year, will be able to take owner RMDs at Table III rates and name my own successor beneficiaries.

Question: How do I effect defer taking RMDs above? Do I

a) Retitle her IRA as an inherited IRA FBO me just as if I were a non-spouse beneficiary (I believe 26 U.S.C. Sec 408(d)(3) states that a spousal inherited IRA is not considered an inherited IRA), then roll them over prior to what would have been her 70 1/2 year, or

b) Immediately roll over the IRA into a new one under my name but not take RMDs until my spouse would have attained age 70 1/2, or

c) Do nothing — Just leave the IRA in her name until rolling them over to me prior to what would have been her 70 1/2 year?

d) Do something else I have not considered?

I can foresee all sorts of issues with IRA custodians regardless of whichever is recommended.