Deceased spouse died in November 2023 before reaching her IRA RBD  which would have been in November 2025 when she would have turned 73.  Spouse is the sole beneficiary ( Date of Birth 10/11/1949)  and has no traditional IRA. Surviving spouse would  prefer taking any RMD from the deceased spouses inherited IRA in 2025. What steps does spousal beneficiary need to take in 2024 to achieve that goal?

Should he:

1. Create a Traditional IRA ( this year, 2024) and Move the inherited funds into it in 2024. In that case is an RMD due in 2024? Can he wait until 2025 to create a Traditional IRA and then move the inherited funds to it in 2025 and shift the RMD date to 2025?
2.  As a spouse beneficiary and an Eligible Designated Beneficiary,  can he maintain the inherited IRA funds in a newly created Inherited IRA and postpone taking an RMD until 2025 when his deceases spouse would have turned 73?