IRA Transfer on Death Beneficiary

Does a receive beneficiary son of his now deceased mother’s TOD IRA receive them into his IRA? Son is being told he must accept asset which is an annuity in the form of annuity payments (annuitization) rather than lump sum under auspices of tax avoidance.
Thanks in advance-
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Has this account already been annuitized?  If not, the son would be allowed to do a direct transfer of the annuity to another IRA custodian under IRS rules, but the insurance company contract might not allow that. Son might want to review a copy of the contract to be sure what he is being told is correct. Note that if son receives annuity payments for life, that will satisfy his annual beneficiary RMD.

  • There’s often no good solution to an annuity.  If the insurance company is willing to let the beneficiary cash it in and take the money, they would have no logical reason to object to the beneficiary moving it to a less expensive annuity somewhere else.  However, insurance companies aren’t always reasonable in dealing with annuities.
  • The ideal solution would be to cash it in within the inherited IRA, keep the cash within the inherited IRA and invest it within the inherited IRA.  However, I don’t know if it will be possible to accomplish that.
  • Bruce Steiner

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