Two rollovers to wife's IRA

Thank you all as always  for the insights. A DB Plan where the owner and his wife are participants is terminating. The owner passed away and his Beneficiary is his wife.  Therefore, the wife is entitled to two IRA rollovers (one since she is a participant in the db plan she therefore has a DB benefit, and one rollover as beneficiary of her husband's benefit). The rollovers to the IRA are approximately 1.7 and 2.3 million respectively. ...Is there any reason to rollover each benefit separately, or can one amount of 4 million be rolled from the DB to her IRA? Thank you.

I'd prefer a separate paper trail, especially since one $4M transaction will "look" to be over the 415 limit. But I don't think you need two transactions, especially if you have her completed elections for both her benefit and her husband's as his beneficiary and can account for the two even if they are sent in 1 wire/check. Though you will need separate 1099-Rs.

Thank you Lou. As always, your brilliant and analytical mind is much appreciated. Although a combined rollover might appear to be a distribution in excess of 415, and is NOT the  preferred route to use, however, since it can be backed up, the convieant route of one rollover can be taken. I guess, once it is rolled into the wife's IRA, the IRA will report that 4 million was rolled into her IRA, however,  that can be backed up as well.