I have a client whose spouse inherited an IRA (Before the 10-year rule). When they opened the Inherited IRA they did not name beneficiaries. The owner of the Inherited IRA has died (After the 10-year rule). The account will go to probate, and the living spouse will inherit it.

My question is, what type of account does the living spouse open? Would it be an inherited IRA in the name of the deceased spouse, or does it remain in the name of the originally deceased individual, and does the 10-year rule now apply?