Bene 401k & Bene IRA Question

John was Bob’s father and died in January (age 80).

John had a 401(k) and a Traditional IRA. Bob is a 1/3 named beneficiary of both accounts.

John’s 401(k) sponsor transferred the funds into a Beneficiary 401(k) when they received John’s death certificate.

Can Bob transfer (combine) both the Beneficiary 401(k) funds and his share of John’s original Trad. IRA into one BENEFICIARY IRA in Bob’s name?

Thank you.



Yes, since both inherited from the same decedent-owner and will both be subject to the 10 year rule. The beneficiaries collectively are responsible for completing John’s 2021 year of death RMD if it was not completed. The 401k plan will distribute that to the beneficiaries, most likely in equal shares, before distributing a direct rollover to the inherited IRA.  The beneficiaries have until year end to complete the IRA year of death RMD.

While you can’t do a Roth conversion of an Inherited traditional IRA, you can do so with an Inherited traditional 401k.
Depending on the size of their Inherited IRA/401k accounts, individual assets, personal circumstances and choice. Bob and/or the other beneficiaries may want to rollover some or all of their Inherited 401k account to an Inherited Roth IRA account.

Add new comment

Log in or register to post comments