Participant dies; was taking RMD. Can surviving wife keep husband's account, retitling it to her, as part of plan assets and take RMD?

[Guest jusducki]

Participant was the original owner of Company; his son (current Trustee, etc.) called to see if his mother could keep what is now her account as part of plan assets rather than taking out and having a spousal IRA. Is this an option? Thank you.

[AndyH]

Sorry, but I have no idea.

I just wanted to say that your username definitely makes the top 5 on my list, along with Pensions in Paradise and Nameless Coward.

p.s. To clarify, I do not understand the question. If you could take a step or two back and provide more detail, I'll try and help.