First of all, I’m really sorry for your loss. I assume from what you’ve said that the ROBS has been completed and the money is in the new business, but the business hasn’t purchased assets or done anything with that money yet. If that’s not correct, please let me know I can help with a different problem.
If this is your scenario, then you’re going to want to talk to both your ROBS provider, and the administrator for your business 401k. This could go in a number of different directions, and you want to make sure that everything is taken care of appropriately. The most likely scenario is that you were your husband’s beneficiary, which means you should get access to what he owns in that 401k plan. You would, at that point, need to either work in the business full time or close down the ROBS and put those funds back in another retirement account, or take them as a distribution. If he didn’t name you as a beneficiary then your state estate laws are going to play heavily in what happens next.
Again, please make sure you reach out to those professionals familiar with the transaction so that everything moves as smoothly as possible.