Rolling over 457 / 401(k) to IRA CD at age 71?

My wife (age 71) is considering rolling over both her 401(k) and 457 into traditional IRA CDs by the end of 2022.  She will be 72 in June 2023.   We're aware that she'll be required to take RMDs after she turns 72.   Is it 1) allowed, and 2) if allowed, is there a benefit to doing so?