Starting for distributions made after 2006. See
> §402(c)(11), which apparently applies to IRA's as well as
> other kinds of pension trusts.
But to clarify they can't technically roll it over into THEIR OWN account, right? Doesn't it have to be an IRA of the decedent for the benefit of the beneficiary? It can't be trustee-to-trustee transferred into the beneficiaries existing IRA. Is that correct?
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