EDB not 73, must RMDs start?

Participant died in April 2025.  He was 74 but had not started RMDs because he was still working up until his death.  So he had not reached his RBD.  His wife is sole beneficiary.  She is in her 60s.  Account is invested with a large recordkeeper.  Does the wife have to start taking withdrawals, or can she wait until she turns 73 (or 75)?  Should the account be transferred into her name at the recordkeeper and does that make a difference regarding the timing of when the distributions start?  Thank you!!  

assuming it is a DC plan and the participant died before RBD since the spouse is the beneficiary, the spouse should be able to roll to her IRA at treat it as her own and not an inherited IRA.

Thank you, in this case the wife does not want to roll to an IRA.  She would like to keep the money in the plan with the current recordkeeper.

Can the recordkeeper switch the account into her name and then she can delay the RMDs until such time as she turns 73/75?

I don't know if keeping the money in the plan gives a different result than if she rolls it to an IRA?

Unless she's an eligible employee, I think you have an exclusive benefit rule problem if they roll it within the Plan from his name to her name.

Yes she would be able to transfer into her name and defer the tax implications of RMDs.