rollover on death

[Earl]

Husband and wife are both in a plan.  Husband dies.  Can spouse roll to her account in the plan or does it have to be to an IRA?

Thank you

[My 2 cents]

Sung to the tune of your choice:  What does the plan say? 

Will it accept rollovers from within?

Is there a pressing reason to not roll it over to an IRA?

[ESOP Guy]

Let's just say for example you decide to do this how do the RMD rules work?

When does the RMD start?  Normally, if the person isn't 70.5 and the spouse leaves it in plan you have to start the RMDs when the deceased would have turned 70.5.  Is that still true?  If so, can your record keeping system track that as her balance doesn't have to be paid until she is 70.5 and termed (assuming not 5% owner). Or is it like any other rollover account of she has and doesn't start until 70.5 and termed? 

I see easy mistakes and/or confusion happening here by allowing this kind of rollover.  I think these RMD questions need to be answered now. 

[Earl]

Thanks!