New special RMD election for surviving spouses

The SECURE Act 2.0, passed in late 2022, contains a lot of changes to the retirement system. One of the new rules will allow surviving spouses to maintain the same required minimum distribution "clock" on inherited IRAs as their late spouse. For example, imagine a husband (age 75) and wife (age 65). Assume wife dies and husband inherits her IRA. Under the new rule, which comes into effect in 2024, the husband will be able to defer required minimum distributions until the year in-which his WIFE would-have been subject to RMDs. In this example, it would be 8 years from now (when the wife would have reached age 73. This will create tax planning opportunities.

[TheKShepherd]

So I think I follow (maybe) :) I die at 76 so my RMDs from my 401(k) have already started. My wife is 14 years younger and gets my 401(k) when she's 62. I understand that she needs to continue to take MY RMDs through the year I died. But I get confused what my wife needs to do the following year. I heard her RMDs are calculated based on IRS Life Exp Table. So she'll then be 63 and according to that table it's 24.5 Meaning there is $1mil left in the 401(k) she inherited from me. So she's required to take a minimum of $40, 816 per year BUT has to deplete the entire $1mil in 10 years? Does that sound right? I'll be shocked if I am haha