In PLR 200928043, the IRS ruled that a surviving spouse will qualify to be able to roll over the distribution of IRA proceeds into an IRA set up and maintained in her own name and that it will not be necessary for her to include in gross income any part of the distributions made from the original IRA to the new IRA.
Posted by Gary Robillard, Associate Editor, Wealth Strategies Journal.
Posted by Gary Robillard, Associate Editor, Wealth Strategies Journal.

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