Beneficiary IRA Withdrawal

So I have a client that took a full distrbution from her beneficiary IRA and she would like to put it back in within 60 days. Is this even allowed.



Unless the client is a spousal beneficiary, the distribution is irrevocable and taxable. A 60 day rollover is not allowed, however if client is working and not maxing out her employer plan, she could offset some of the tax bill by using the distribution to subsidize the increase of pre tax employer plan contributions. 

Thank you, not a spouse and glad I asked first.

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