Minimum distributions after spousal roll over of Roth IRA

[Guest wlt]

I understand that an individual who converts to a Roth IRA prior to his required beginning date will never have to take distributions and that his children will be able to use their entire life expectancies if they are the beneficiaries at the participant's death. What happens if the spouse is the beneficiary and she rolls the Roth over as her own. Is she permitted to continue not taking minimum distributions or must she start taking MRD?

I appreciate anyone's thoughts.