Spouse/beneficiary is a NON US citizen

Can a spouse who is [b]not a US citizen [/b]retain or rollover an inherited IRA as the primary beneficary ?



The real question here is how to do the rollover and still qualify under the QDOT rules.

I use Natalie Choate’s book but unfortunately I have the 2006 edition and in there references – if participant’s spouse is not a U.S. citizen additional rules apply that are not covered in this book – see Chapter 4 of prior editions…..

I was merely pointing out the issue for you. I’m familiar with the relevant regulations and rulings.

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