I have a client (husband) who took a portion of his IRA RMD earlier this year ($50,000). He subsequently passed away. His spouse was his beneficiary and she rolled the balance of his IRA to her IRA.

Can she elect to return his $50,000 distribution, which was distributed to him before he passed away, back to his IRA account? And subsequently rollover the $50,000 to her IRA?

What if his IRA no longer exists? Can she roll the $50k into her IRA?