Can Beneficiary roll to IRA ever?

[Guest irenes]

Can a beneficiary ever roll their money into an IRA?

Facts:

Non married Participant age 70 1/2 had already begun receiving 70 1/2 distributions. Participant died resulting in beneficiary continuing to receive required minimum distribution from the plan.

Plan is now terminating. All accounts must be liquidated.

Can bene rollover any dollars which are not required to be paid out this year as a required minimum distribution?

[Bill Berke]

The only person I know of who can rollover a distribution is a spouse or ex-spouse. You said non-married, so I say no rollover.