RMDs where spousal beneficiary dies

[Bird]

I have a plan where the participant named her spouse as (partial) beneficiary of plan benefits. The participant died (before her required beginning date). The spouse died a month or so later, before taking any benefits.

Spousal benes can roll to an IRA, and in 2007 non-spousal beneficiaries can roll to an IRA. In this case, we'd love to be able to roll the benefits out somehow, but I don't see how it's possible...the spouse is the named bene for purposes of RMDs, but the estate is effectively the beneficiary for purposes of actually making the payments, and the estate can't do a rollover.

Can anyone convince me of some way that we can get this money out of the plan in some kind of a rollover?