Belgarath

Hi, 

I'm looking for some expertise advice on cross tax correction.  For one of the terminated plan the benefit was paid to estate however looks like there was a named beneficiary (spouse).  The check was cut to the deceased estate in 2023 and the spouse reached out in Feb 2024, the spouse wants to rollover the funds to an IRA and wants the account to be made whole.  Since we are in April is there any exceptional rules that we can use to have the tax corrected?  the taxes withheld is $80000.