She may do either. If the assets are moved directly into the surviving spouse's Traditional IRA and she does not receive the assets, the transaction is a transfer, which is not reported to the IRS. Therefore, we would not need to notify the IRS. If a check is given to the surviving spouse in her name as a beneficiary (which she could then roll over to her own IRA), the transaction is considered a roll over because the distribution actually is made to the surviving spouse beneficiary.