Husband died in 2011 at age 48 and Surviving Spouse as primary beneficiary continued as an Inherited IRA – she was 51 at the time of his death and didn’t want to exposure to early withdrawal penalty if she needed the money.  She has never made a distribution from the Inherited IRA to date.  Confirming she can still roll the Inherited IRA to her own IRA at any time between now and what would have been deceased husband’s required beginning date? In spite of the fact that she is starting required distributions on her own IRA several years sooner.