Estate Owned 401k/IRA

Recently had a couple who inherited their daughter’s 401k as primary beneficiaries. During the process to claim their portions, the wife passed away without having a primary bene designated on her portion. Her portion was put into an estate owned 401k. Can this be rolled into an estate owned IRA?



No.  Only a beneficiary who is an individual is permitted to do a (direct) rollover from an inherited 401(k) to an inherited IRA.  An estate is not an individual.  Any distributions from the inherited 401(k) maintained for the benefit of the wife’s estate must be paid to the estate.

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