If a younger spouse kept the inherited IRA as a Beneficiary IRA in order to take normal distributions prior to her age 59 1/2, are there any restrictions to her rolling that into an IRA in her own name in 2010 and then converting some or all to a ROTH in the same year? She will be 59 1/2 by the end of Oct. 2010 but I believe that only matters for purposes of the distributions, not the conversion to an IRA in her name or to a ROTH. Is there any way to go straight from a Beneficiary IRA to a ROTH?

Thanks.