@NCperson I think I'm in the same situation. Why can't she as a spouse roll it over to her own IRA? I haven't moved my husband's 401K, but I'm thinking about it. My husband died in 2023 and was taking RMD. They moved it to a spousal 401K under my name. Even though I don't turn 73 until next year 2026, I had to keep taking the 401K RMD based on my Single Life. Other posts I read say you can roll it into my own IRA (not just Inherited IRA). Why does it need to be a separate IRA?
