Today’s first Mailbag question seems to be implying that the decedent’s 401(k) with no designated beneficiary can be rolled over to an inherited IRA. Unless the 401(k) had provisions that made parents or siblings designated beneficiaries by default, a factor that was not stated in the question, I believe that the correct answer to the question is that the decedent’s 401(k) which had no designated beneficiaries is not permitted to be rolled over to any inherited IRA and distributions from the decedent’s 401(k) can only be paid to the estate of the decedent. Only a designated beneficiary can roll an inherited 401(k) over to an inherited IRA and the heirs of the decedent’s estate are not designated beneficiaries of the 401(k).