Retirement tax questions

Appreciate the response.  That was all my understanding as well, the issue is that his pension rules prevented him from designating a beneficiary.  The rules simply said either a spouse is the beneficiary or, as in his care, if unmarried the lump sum is only payable to the estate.  So that prevented him from designating a beneficiary.  I was just hoping to roll over into an inherited IRA and take the distributions over several years to lessen the tax burden, but I am not allowed to touch the money until probate ends which will be past the 60 day period.  I feel there has to be a workaround but not clear what that is.