CNorris

I ran into PLR201936009 that might be of interest. Decedent's estate was the named beneficiary of Decedent's IRA. The surviving spouse was the personal representative and the sole beneficiary of the Decedent's plan. Long story short, IRS treated the plan as having been received by the surviving spouse for purposes of 402(c) and eligible for a rollover to an IRA in her name without being included in gross income.