@tealover753
I will try to answer in general.
You have two main options.
A. Keep the account as an inherited IRA.
B. Assume ownership in your own name, by taking over the account in your own name or rolling over the funds into your own IRA accounts.
If you keep the account as an inherited IRA, you do not have to close the account in 10 years. But you must begin taking RMDs NOW based on your life expectancy. (You can always withdraw more if you need to, but you must withdraw at least the minimum amount.) Your withdrawals are not subject to the 10% penalty for early withdrawal even if you are under age 59-1/2, but withdrawals from the traditional IRA are taxable.
If you rollover the account into your own IRA, then you are subject to the ordinary rules that apply to your own IRAs, including the 10% penalty for early withdrawal, but also RMDs not being required until you reach age 75 (which is what the beginning year will be by the time you reach that age). Also note that your own Roth IRA never has an RMD, but an inherited Roth IRA does.
Also remember that you must first take your husband's RMD for 2023. Then, if you decide to keep the IRA as an inherited IRA, you must start taking RMDs based on your own life expectancy starting in 2024. That also means that you must decide whether to leave the IRA as an inherited IRA or to assume ownership in your own name by the end of 2024. If you fail to take the RMD for 2024, then by default you have chosen to assume ownership in your own name.
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So what you do depends on your need for the money and your financial philosophy. If you don't need the money for living costs, and you want to keep your retirement assets to grow to their maximum potential, then you want to assume ownership in your own name. That means you will pay a penalty if you withdraw before age 59-1/2, but it also means you won't be forced to withdraw money until age 75. On the other hand, if you need the money now, you may want to keep the funds as an inherited IRA so you don't pay a penalty on your current withdrawals, but the down side is that you must keep making withdrawals for the rest of your life, even if you wanted to leave it alone, you can't.
You also have the option of rolling over the traditional account in your name and keeping the Roth as an inherited account, or vice versa. Remember that a Roth IRA in your own name never has an RMD, even after age 75, but an inherited Roth IRA does have an RMD.
Really, the key question is, do you need to spend some of that money before age 59-1/2?
