Beneficiary IRA to ROTH

Can a beneficiary IRA be converted to a ROTH? If not in 2009 how about 2010.



I’m not aware of any authority directly on point, but I think a good argument can be made that you can do so. I’m hoping to have the opportunity (more likely beginning in 2010 when the $100,000 income cap goes away) to apply for a ruling on this.



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