A custodian dispersed employer qualified plan assets to a young beneficiary (spouse) due to an error in the paperwork. They declined to reverse or reprocess the transaction. Can the beneficiary execute a 60-day rollover those funds to an inherited IRA. It seems some custodians will allow this, and some insist that the rollover can only go into the beneficiary’s own IRA, which would be subject to early withdrawal penalties prior to 50 1/2.