Non-Spouse Pension Beneficiary

Have a client who is the beneficiary of their brother’s pension. He has passed and she has option to take a lump sum or monthly benefit. If we elect lump sum, could it go to an inherited IRA for 10 year distribution? I would imagine yes and I am overthinking it……



A direct rollover could be made to an inherited IRA. If she is not more than 10 years  younger than him she could stretch the inherited IRA. She could also roll to an inherited Roth IRA with the same RMD options but the Roth rollover would be taxable.

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