Death Distribution

[Guest Lex]

A participant dies. There is not a surviving spouse. The adult child, trustee of the estate, has been told that the qualified plan money can be rolled into a Inheritance IRA. The IRA is fbo the participant's revocable living trust.

Can this be done? My thinking is that it cannot be.

Thoughts?

[mbozek]

Only a spouse can make a tax free rollover.