Client is 82 yrs old, has a 403B plan with a major annuity provider , is married and in not so good health, has no children so that beneficiaries at death of second spouse will be nieces and nephews with age ranges from 1 to 50 yrs old. IRA provider will allow non spousal beneficiaries to set up separate accounts and stretch simular to IRA / or annuitize.

Other than investment reasons or considerations what might be some reasons to justify a recommendation to roll over to an IRA?