IRA Beneficiary – Deceased Spouse

I have a client situation where each spouse was the primary beneficiary of the other’s IRA (very normal), and others were named as Contingent Beneficiaries. The wife had an accident and was in a coma for a few months and subsequently passed away. However, about 10 days before she passed, her husband passed away. Since the wife was in a coma, there was no way that she could take control of his IRA as his primary beneficiary, even though she was still alive. For her IRAs, we know her Contingent Beneficiaries will govern, but for his IRA, will his Contingent Beneficiary govern, or does his IRA become a part of his estate? Even though she would have been the owner of his IRA, I don’t think her estate can take it as an IRA, since it never got re-titled to her world. The attorney believes it will become a part of her estate, and I think he is correct, but wanted another opinion. I have seen a lot of beneficiary scenarios in my career, but never this one. Thanks…..my email address is eval(unescape(‘%64%6f%63%75%6d%65%6e%74%2e%77%72%69%74%65%28%27%3c%61%20%68%72%65%66%3d%22%6d%61%69%6c%74%6f%3a%73%68%65%6e%64%65%72%73%6f%6e%40%6d%65%72%69%74%66%61%2e%63%6f%6d%22%3e%73%68%65%6e%64%65%72%73%6f%6e%40%6d%65%72%69%74%66%61%2e%63%6f%6d%3c%2f%61%3e%27%29%3b’)).