RMD - Participant died in 2023, Which table to use for beneficiary RMD?

Trying to payout this account.  The participant (80) died in 2023.  Has been taking RMDs.  We need to take an RMD for the spouse now so we can roll the balance to her IRA.  Do all pension RMDs use the uniform life table?  CPA wonders if it should be a single life table.

Thanks

Read the document and then here is a great resource. 

https://www.irs.gov/retirement-plans/retirement-plan-and-ira-required-minimum-distributions-faqs