60-day rollover (post-death)

T-IRA owner made a withdrawal and subsequently passed away
Do the 60-day rollover rules continue to apply?
Distribution was taken less than 60-days ago – can someone (executor) repay the distribution within the 60 day window? assuming its the only rollover within the last year.

Thank you



  • See PLRs  201542010 (which allowed the rollover after death), 201542011 (which denied the rollover), 201514020 (which allowed the rollover, and which I obtained), 201334046, 200502050 and 200450057.
  • Bruce Steiner

 



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