Jack and Jill are married. Jack and Jill have no children together. However, Jack has a child, Humpty, from a previous marriage.

Jack has an IRA. Jack’s IRA beneficiary designation form states that Jill should receive $25,000 from the IRA and that Humpty should receive 100% of the remainder.

Jill has a traditional IRA of her own.

Jack falls down, breaks his crown, and dies.

A new beneficiary IRA account is created for Jill. $25,000 is transferred to Jill’s new beneficiary IRA account from Jack’s IRA.
A beneficiary IRA account is created for Humpty. Jack’s IRA balance, less $25,000, is transferred to Humpty’s new beneficiary IRA account.

The custodian of Jill’s beneficiary IRA account will not transfer the $25,000 since the beneficiary IRA and traditional IRA account are not registered identically. However, the custodian of Jill’s beneficiary account states that they can send a distribution to Jill for $25,000 with 0% withholding.

The custodian of Jill’s traditional IRA states that they will accept a $25,000 rollover from Jill.

1) Jill was not the sole beneficiary of Jack’s IRA account. Acknowledging that Jill is not the sole beneficiary of Jack’s IRA; is she allowed to hold the $25,000 from Jack’s IRA within a traditional IRA account of her ?
2) Is Jill performing a rollover from her beneficiary IRA account to her traditional IRA account allowable by the IRS?
3) Is the rollover in question 2 an “aggressive” tax strategy that some tax advisors might not approve of?
4) Should Jill perform the rollover strategy in question 2 on her own or should she consult a tax advisor first? What special instructions, if any, might a tax advisor give Jill?

Thanks!