i have a client whose husband died in March, 2015. She went to his advisor in April to see about her husbands ira account. The advisor told her that she needed to set this up as a beneficiary ira. Her husband was 71 and she is 43. She did not want the ben. ira. She had planned on moving his account into her ira because she did not need the money. However, the advisor has already set it up as a ben. ira. Can she have this recharacterized back so that she can put his account into hers? if so, what steps need to be taken. She was not aware that he changed this.