The plan can be converted to a Roth IRA, and the last RMDs will be for the year of conversion.  Also, if IRA owner purchases a QLAC, the RMD for the premium is delayed to around age 85. Another way to postpone IRA RMDs is to roll the IRA into the employer plan if IRA owner is still working and the plan accepts IRA rollovers. And a QCD will not eliminate the RMD, but it will make it non taxable to the extent of an eligible QCD.

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QLACs are offered by insurance companies, but can probably also be secured through large brokerage IRA custodians. Here is a portion from the QLAC Regs regarding death benefits:

The final regulations provide that an ROP payment must be paid no later than the end of the calendar year following the calendar year in which the employee dies, or in which the surviving spouse dies, whichever is applicable. If the employee’s death is after the required beginning date, then the ROP payment is treated as a required minimum distribution for the year in which it is paid and is not eligible for rollover. If the surviving spouse’s death is after the required beginning date for the surviving spouse, then the ROP payment similarly is treated as a required minimum distribution for the year in which it is paid and is not eligible for rollover.As under the proposed regulations, the final regulations provide that if the sole beneficiary of an employee under the contract is the employee’s surviving spouse, the only benefit permitted to be paid after the employee’s death (other than an ROP) is a life annuity payable to the surviving spouse that does not exceed 100 percent of the annuity payment payable to the employee. The final regulations also include a special exception that would allow a plan to comply with any applicable requirement to provide a qualified preretirement survivor annuity.[7] If the surviving spouse is one of multiple designated beneficiaries, the special rules for a surviving spouse are permitted to be applied as if there were separate contracts for each of the separate beneficiaries, but only if certain conditions are satisfied, including a separate account requirement.[8]If the employee’s surviving spouse is not the sole beneficiary under the contract, the only benefit permitted to be paid after the employee’s death (other than an ROP) is a life annuity payable to a designated beneficiary. In order to satisfy the MDIB requirements of section 401(a)(9)(G), the life annuity is not permitted to exceed an applicable percentage of the annuity payment payable to the employee. The applicable percentage is determined under one of two alternative tables, and the determination of which table applies depends on the different types of death benefits that are payable to the designated beneficiary. However, if the contract provides for an ROP, the applicable percentage is zero.

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