Inherited IRA to a non-spouse who wants to rollover into a Roth IRA

A non-spouse inherits an IRA and will pay the taxes.

After taxes, can they roll into a Roth IRA?

Thanks 

Any takers

Jak, I'm not an IRA expert by any means. However, if the beneficiary inherits the IRA and pays all the taxes, it's just after-tax cash at that point, right? How would they contribute to a Roth other than by the regular contribution rules. There's no "rollover" to do because it's not an IRA anymore.

@Jakyasar A few points to go over:

1. If a non-spouse inherited an IRA they generally start an inherited IRA (for tax deferral purposes). They will "generally" have to take RMDs from the inherited IRA depending on circumstances.

2. If the individual who inherits the IRA, decides to cash the IRA into their bank or another non-IRA account it's no longer an IRA and it's considered after-tax money. 

3. From what I briefly read online you cannot do a Roth conversion from an inherited IRA to a Roth IRA. I think the reason is that the non-spouses bene cannot assume the inherited IRA as their own. If you were able to convert the money into Roth, then the tax deferral could essentially go on forever.