Sadly, a very good friend has just passed away. Tying to work out when is the best time to have the 'dead men don't need season tickets' conversation with his widow as there are some very big games coming up.
You don’t. She will need the refund.
@fesshole Suggest she use the ticket, and experience something her late husband enjoyed? Take her to the event(s) and help her grieve for your "very good friend".
Decent Human Being isn't a lot to do.