10/30/2002: Surviving Spouse Can Roll Over Distribution from IRA Naming Trust as Beneficiary (PDF) (Internal Revenue Service)PLR 200242044, 7/23/2002. Excerpt: "[T]he IRA X account balance ... is payable to Trust E. Taxpayer B, [the IRA owner's] surviving spouse, as co-trustee of Trust E, will initially request from the custodian of IRA X that the remaining IRA X balance be paid to Trust E [and then] will ... demand payment of the IRA X balance and will then roll over the IRA X balance into IRA Y."
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