From the Rulings on the Waiting Period

And among what is related to marriage: The waiting period: if a woman is separated from her husband, she must observe a waiting period, unless he has not entered into sexual relations with her and has not been alone with her. For example, if a man marries a woman who is in another country and then divorces her before being alone with her, she has no waiting period to observe.As Allah the Exalted says: [Al-Ahzab: 49] .

Therefore: If a woman is divorced before consummation and seclusion, the waiting period is not obligatory, and it is permissible for her to marry another man. However, if he dies before entering into sexual relations with her and being alone with her, she must observe the waiting period. For example, if a man contracts a marriage with a woman and then dies before entering into sexual relations with her and before being alone with her, she must observe the waiting period.Due to the generality of the saying of Allah (Blessed and Exalted is He): [Al-Baqarah: 234] Allah (Blessed and Exalted is He) did not condition this on consummation or anything else, unlike divorce. In the case of divorce, Allah the Exalted specified that if he divorces her before touching her, she has no waiting period to observe.