Non-spouse Beneficiary Rollover Option

[Guest lynngov]

I'd appreciate some help or direction on the following: If a plan participant has begun his distribution and is receeiving a monthly annuity that has a guaranteed period and dies, what rollover rules apply to a non-spouse beneficiary? Since the participant was receiving his benefit the beneficiary benefit must be distributed as rapidly. The plan gives the beneficiary the choice of continuing the monthly annuity until the end of the guaranteed period or taking the benefit within 3 months as a lump sum. Can a non-spouse designated beneficiary roll this amount over and take distributions based on the beneficiary's life expectancy from the inherited IRA? Also, does it matter if the participant at death was under his RMD, that is, are the options for the beneficiary different if the participant was 65 or 75. I seem to only find info on the new non-spouse rollover option for situations prior to a participant taking a distribution.