IRS Allows Spouse to Roll Over IRA When Estate Was Named as the Beneficiary

Jun 9, 2016 / By Denise Appleby, APA, CISP, CRC, CRPS, CRSP
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The IRS permits IRA spousal beneficiaries to roll over distributions within 60 days in some cases, but not in others. In this private letter ruling, the IRS waived the 60-day deadline and let the surviving spouse roll over the IRA amount even though the IRA owner’s estate was named as the beneficiary.

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