401k distribution rules spouse not listed

If a spouse is not listed as beneficiary on a 401k can they still roll the asset into an IRA in their name or do they need to paid out with 5 years?



For a 401k, the surviving spouse must be treated as the ERISA mandated beneficiary unless they signed a waiver. The spouse need not be named individually to be treated as a designated beneficiary (barring waiver), and therefore could do a direct rollover to an IRA and/or avoid the possible 5 year rule for an estate beneficiary.

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