The once-per-year IRA rollover rule

[RWG1950]

My understanding of this rule involves taking possession of the IRA funds and putting them back into an IRA account within 60 days.
Does the same rule apply if at death a beneficiary spouse does a direct rollover (not an IRA transfer) more than 1 IRA (Roth & Traditional) held in different places ?
As an example, Husband and wife are each age 70. They each have a traditional IRA with ABC mutual fund and each also has a Roth IRA with XYZ mutual fund.
Husband dies in September of 2026 with wife as beneficiary of each IRA.
Can the wife do a direct rollover of both (without taking possession of the proceeds) to her own traditional IRA and Roth IRA without violating this rule ?
Thanks for comments.

[terryats]

The once per year rule only applies if client receives funds. Does not apply to trustee to trustee transfers.
Beginning after January 1, 2015, you can make only one rollover from an IRA to another (or the same) IRA in any 12-month period, regardless of the number of IRAs you own (Announcement 2014-15 and Announcement 2014-32). The limit will apply by aggregating all of an individual’s IRAs, including SEP and SIMPLE IRAs as well as traditional and Roth IRAs, effectively treating them as one IRA for purposes of the limit.

The one-per year limit does not apply to:

• rollovers from traditional IRAs to Roth IRAs (conversions)
• trustee-to-trustee transfers to another IRA
• IRA-to-plan rollovers
• plan-to-IRA rollovers
• plan-to-plan rollovers

IRS link https://www.irs.gov/retirement-plans...-distributions