Then there is this example:

Example: George, age 75, owns a traditional IRA. George dies with his brother, Jeb, named as his primary IRA beneficiary, i.e., Jeb is the designated beneficiary of the IRA. George has also named Jeb’s daughters (George’s nieces) as the contingent beneficiaries of George’s IRA. Jeb, age 73, qualifies as an eligible designated beneficiary because Jeb is less than 10 years younger than George. Nine months after George’s death Jeb dies before he has completed the paperwork necessary to claim George’s IRA. The assets held in George’s IRA are not paid or distributed to the named contingent beneficiaries of the IRA, George’s nieces. Jeb, as an eligible designated beneficiary is deemed to have created an inherited stretch IRA. The IRA custodial document identifies Jeb’s estate as his default beneficiary. An estate-owned inherited IRA is established. Since Jeb was an eligible designated beneficiary who was allowed to stretch required minimum distributions, Jeb’s estate, as successor beneficiary, receives a ‘fresh’ 10-years in which to take distributions from the inherited IRA. Required minimum distributions (RMDs) are required to be taken by the estate from the IRA based on Jeb’s single life expectancy, and Jeb’s estate-owned IRA must be emptied by the end of the 10th year.

https://greenleaftrust.com/missives/death-of-an-ira-beneficiary/

If you want to keep the estate open for 10 years, you can do it.  But the account will belong to the estate, not the surviving spouse.  Withdraw every year, file a 1041 with a K-1?  Probably better just to bite the bullet and close the account now, or  maybe withdraw some of it now and the rest in January to spread it between two years.