If an individual Inherited an IRA from their spouse and would like to roll a portion of the Inherited IRA into a spousal IRA, are there any restrictions on the amount they can roll and the frequency of the rollovers? In other words, if the surviving spouse wants to roll 10% of the IIRA into a spousal IRA on May 1, 2015 and then another 10% of the IIRA into the spousal IRA on October 1, 2015 and then 20% of the IIRA into a spousal on January 15, 2016, is this permissible?