Spouse/Participant Inherited IRA

Can a participant who inherited an IRA from her late spouse roll over the IRA into the 401(k) plan in which she participates? The plan allows rollovers from all permissible sources.  Can she then take a loan from these rolled over assets, given the plan allows loans from all sources?

I'm pretty sure that a spousal beneficiary of an Inherited IRA retains the rights to transfer to an IRA in their name or a Qualified Plan that accepts rollovers. The monies then would no longer carry the inherited IRA characteristics but be subject to the rules of the IRA or Plan to which they were rolled.

The biggest draw back is losing the exception to the pre 59 1/2 10% penalty on early withdrawal as a death benefit. The biggest benefit is typically longer RMD period if the spouse is younger than the decedent.

2 hours ago, Lou S. said:

The biggest benefit is typically longer RMD period if the spouse is younger than the decedent.

and the loan availability

Thanks, Lou S. and CuseFan.  Good points!