Sometimes this stuff is so strange. New referral, the attorney had them make their joint, revocable living trust as the primary beneficiary on the husbands IRA in case of simultaneous death. Husband died.

Is there any way that since the wife and the revocable trust are essentially the same entity, can she still effect a rollover to her IRA as a spousal beneficiary rather then having to do a full withdrawal into the trust and thereby subject to the income tax? Probably a long shot, but I had to ask.