RMD - Sole Spouse Beneficiary

Participant died in 2022 prior to his required beginning date.  Surviving spouse is sole beneficiary and current employee and would like to roll over his balance into her account in the same plan.  Assuming the plan allows this, any concerns?  Would she have 10 years to fully distribute the amount attributable to the deceased participant or would it be consolidated with her balance and subject to her own RMD requirements?