Spouse distributing deceased Annuity(later found to be IRA) then wanting to do 60 day?

I understand the normal rules for the choices spouses have to either assume the IRA or keep as Bene IRA if they need penalty access and are under age 59 1/2 but what if spouse has the Annuity Company pay her the Annuity proceeds then when she realizes that it was not just any annuity but an IRA annuity, she is desperate to get the funds back into an IRA. Is she eligible to do a 60 day rollover back into any IRA?



She can certainly roll it over into her own IRA, but rolling it into an inherited IRA will be more difficult because some custodians may not accept the rollover to an inherited IRA. A distribution from a non spouse inherited IRA cannot be rolled over, however the inherited IRA of a spousal beneficiary is not treated as an inherited IRA for rollover purposes. Beneficiaries need to use direct trustee transfers to move funds between inherited IRAs to avoid these problems.

the distribution has occurred directly from the deceased spouse’s IRA annuity and my question involves if the spouse can place the asset into her own IRA within 60 days?

Yes, she can.

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