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Guest sidalee1
Posted

We need to make a distribution to an estate (AP did not designate a beneficiary) and the representative of the estate wants to roll it into an Inherited IRA, but I'm not sure this can be done?

- 402©(11) provides that an inherited IRA can be established on behalf of an individual who is a designated ben under 401(a)(9)(E)

- regs under 401(a)(9) - 1.401(a)(9)-4, Q&A 3 provide that only individuals can be a designated beneficiary - estates cannot...

Am I missing something?

Posted

No, as you've described it you're not missing anything.

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