RMD - For Beneficiary

Probably an easy question....

Single member 401(k) plan participant dies suddenly (2023).  A 2023 RMD was issued.
Participant's wife is the sole beneficiary.  All plan assets are rolled out of the plan in April 2024.  

For 2024 the deceased participant does not need to take an RMD... right?
BUT, if the spouse is RMD age, she needed to take an RMD...  again, right?

Plan participant was at RBD in his year of death presumably since 2023 RMD was issued.  If surviving spouse is at RMD age, then beginning in 2024, the ULT would be applied using her age, recalculated for each distribution year thereafter.