The surviving spouse should elect to assume ownership of the inherited IRA (if sole beneficiary). She will not have to take an RMD until the year she reaches 73 and can delay the age 73 RMD to 4/1 of the following year if she wishes. However, if the client did not complete his 2023 RMD before passing, the spouse must complete that RMD by 4/15/2024 to avoid being late. Completing it this year will result in the RMD income being reported in 2023, their last year for filing jointly, and this may save tax dollars by avoiding the distribution being subject to single filer rates in 2024.  The beneficiary spouse should not maintain the IRA as inherited, or she will have to start beneficiary RMDs in 2024 using the single life table. If there is not time to assume ownership before year end, if she assumes ownership anytime in 2024, the 2024 beneficiary RMD will be erased and she will be treated as the owner for the entire year 2024. Assuming ownership is not reportable, and there will be no 1099R issued, so this is a far better way than doing an actual 60 day rollover to her own IRA. 

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