IRA Rollover

I don't work with DB plans - All help is appreciated

DB participant died in 2020

Adult son - sole beneficiary

I am being told the son is eligible for lump sum distribution - a IRA rollover is one available option

Question:

Son wants to convert the lump sum to a Roth IRA - For example, the inherited lump sum value is $20k.  He wants to rollover (convert) the $20k directly to an inherited Roth IRA.  I know this is permitted in the DC world (non spouse benefit can converted an inherited account to a Roth IRA) - Does the same rule apply to DB plans?

Assuming a conversion is permitted - Is the son now subject to the SECURE Act' 10-year payout rule?

Thank you

53 minutes ago, Dobber said:

Does the same rule apply to DB plans?

Yes, can roll out to inherited IRA, which can be Roth.

54 minutes ago, Dobber said:

Is the son now subject to the SECURE Act' 10-year payout rule?

If that rule applies to inherited IRAs in general (I don't deal with IRAs) then yes, I think he has that limitation.