Single sum of remainder of life certain annuity period

[Guest flamingo]

A participant established a Single Life w/ 10 year guarantee annuity from a 403(b) plan. The participant died and the surviving spouse is the beneficiary. They have the option of receiving the remainder of payments in the guarantee period as the participant was OR the actuarial equvilant as a single sum. If the surviving spouse receives it as a single sum, is this an eligible rollover distribution?