RMD to Surviving Spouse after RBD

[Dougsbpc]

Recently took over a profit sharing plan where the one owner participant died in 2014. He was 80 when he died so he had already been taking RMDs. His spouse is the sole beneficiary and she is almost exactly his age. The plan has about $6M of assets. In 2014 the participant already took his RMD by the time he died. It looks like his beneficiary (his spouse) was paid an RMD in 2015 based on the Uniform Lifetime table.

Per the plan document, the 2015 (and now 2016) RMD should be based on the single life table. Since they were both the same age, it should have been the single life expectancy at age 81 for 2015 and 82 for 2016.

I am not aware of any exception to using the single life table other than if she would have rolled over the death benefit to her own IRA back in late 2014. Then the 2015 RMD and beyond could be based on the uniform table.

It looks like VCP for 2015 and a large RMD for 2016.

Question: Can she now roll over the balance of her death benefit to an IRA and then be able to use uniform lifetime table for 2017 and beyond?

Could she instead somehow roll over the balance of her death benefit inside the plan and be able to use the uniform lifetime table? The plan accepts rollovers from ineligible participants.

Thanks!