Spousal ability to roll to IRA after deceased participant's required b

[Guest lclark]

Spousal beneficiary of a 401(k) plan elected to defer distributions until the April1 of the year following the date her husband would have attained age 70 1/2. The plan failed to make distributions timely so they will need to make 2 to her this year. (Query - does she owe the excise tax or the plan?) Can she rollover the account balance except for the required minimums to her own IRA at this point and can she use her own required minimum distribution date instead of her husbands? She is only 67.