Inherited IRA bene - later annuitize?

[Borsley]

A beneficiary of an inherited IRA has been receiving a stream of payments for a couple years. Now the bene is wondering about annuitizing the remaining IRA balance.

Any reason this couldn't be done or other thoughts/considerations?

[masteff]

I'm a qualified plan person and not an IRA person (so don't rely too heavily on my opinion) but the way I read it is, yes, it can be done (see IRS Reg §1.401(a)(9)–5 Q&A-1(e) and §1.401(a)(9)–6 Q&A-4). However the devil is always in the details (for example, §1.401(a)(9)–6 Q&A-14(c )).