Husband owned a 401(k) and died in 2021 (he was past RBD and had been taking an RMD). Husband took his RMD in 2021 prior to his death. Wife inherited the 401(k). According to her, she wasn’t given the option of rolling the 401(k) into an inherited IRA. Instead, she left the money in the 401(k) and presumably the custodian opened an inherited 401(k). She was “forced” to take RMDs in 2022 and 2023 even though she is younger than 73 because the custodian said she was subject to RMDs.

Three questions:

1) Does she have any recourse for the 2022 RMD she was “forced” to withdraw?
2) Can she redeposit the 2023 RMD she received back into the 401(k) as long as it’s done within 60 days?
3) Can she open a spousal IRA and rollover the balance of her 401(k) into the IRA to avoid the RMDs until she reaches age 73? In other words, is she allowed to open a spousal IRA two years after her husband’s death or does she not have that option any longer since she didn’t do it immediately following his death?