Deceased IRA owner

The IRA owner died and the custodian paid the proceeds directly to the spousal beneficiary. Can the spouse set up an IRA and use the 60 day rollover rule and deposit the funds into his new IRA



Yes, but subject to the one rollover rule per 12 month period. If the spouse did another IRA rollover in the prior 12 months, they they are out of luck.  A surviving spouse should generally not request distributions, should move the funds by direct trustee transfer which are unlimited in number.

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