That is intriguing.
Sole surviving spouse IRA beneficiary keeps the IRA as inherited and does not take RMDs and either the deceased spouse was past their RBD or the inheriting spouse does not begin RMDs for the year the deceased spouse would have attained their RBD…this would seem to be proof positive the 10 year rule has been elected. But then at year 9, the spouse rolls over the IRA into their own? Is this possible?
If so, it would seem an easy fix by having the surviving spouse designate the inherited IRA as a 10 year IRA by putting the ‘termination’ date in the titling of the inherited IRA.