I was the beneficiary in 2012 of an inherited IRA from my Father, upon his death. I have been withdrawing the required annual amount each year.

I understand that generally, an inherited IRA (in these circumstances) cannot be converted to or transferred to, an existing “normal IRA”, but there are some limited circumstances (and requirements) in which this can be done.

Is this correct and if so, what would be those limited circumstances?

Thank you.