60 day rollover for spoouse question

prospect signed paperwork for an IRA annuity, he passed before contract was issued. Insurance carrier says only option is send the funds to the estate. Beneficiary of estate is his spouse, she was to be bene of the IRA as well.

Since the funds are being paid to the estate, is the 60 rollover rule still available for the widowed wife?



See my articles on this subject in Estate Planning, http://kkwc.com/wp-content/uploads/2015/04/AR20050125164755.pdf , and Trusts & Estates, http://kkwc.com/wp-content/uploads/2015/08/IRA-Rollovers-Making-this-option-possible.pdf .

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