Deceased (married) client left IRA to her Estate. IRA Custodian allows for the IRA to bypass the Estate and go to a non-spousal IRA for the surviving spouse (I was told it had to be a non-spouse to bypass…only way to do a spousal is if the Estate disclaims the IRA). Once the non-spousal IRA is set up and funded, does the spouse take distributions based on the 10 year rule? Thank you!