Retirement tax questions

Thank you very much. One additional wrinkle to the situation. One of the two IRAs (actually the largest one of the two) was a Beneficiary IRA that the deceased owner inherited from her husband that pre-deceased her several years prior. Does such a scenario prevent the transfer of that IRA (currently in the estate) to be transferred to an Inherited IRA for the benefit of the two estate beneficiaries? Again...very much appreciate this info!