> Since when can a non-spouse beneficiary roll an inerited IRA
>> into their own account? I am aware of the change for a
>> deceased employee's retirement plan for a non-spousal
>> beneficiary, but am unaware of any changes for traditional
>> IRA's.
> Starting for distributions made after 2006. See
> §402(c)(11), which apparently applies to IRA's as well as
> other kinds of pension trusts.
As of today's tax seminar...the successor trustee of the trust can direct the custodian of the IRA and annuities to pay them out to the "Inherited IRAs" of the beneficiaries. Non-spousal beneficiaries of IRAs have been able to roll their inherited IRAs into their own accounts for several years. Now, for deaths occurring on or after 1/1/2007, they can do the same with annuities. The annuities came from a
403b plan since the decedent was a retired teacher. Linda Dorfmont E.A., CFP, CSA
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