John the Taxman wrote:
- quote -

it as his own. It is an inherited Roth IRA. The son must follow
the rules set down for traditional IRAs as if the owner had died
before reaching age 70 1/2. These rules state that the son has a
choice. Distribute the whole balance by the end of the fifth
calendar year after the year of death or start taking minimum
required distributions based on his single life expectancy. The
first MRD is due in the year after death.

Any distribution would be tax-free as long as the owner died
after the five year period starting with the creation of the Roth
IRA. If the owner died before the five year period elapsed, then
distributions are taxable in the same manner they would have been
taxed if the owner had lived and taken the distribution. See the
ordering rules in Pub 590 to determine how much of any
distribution is tax-free and how much is taxable. Beneficiaries
are exempt from the 10% early withdrawal additional tax.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

On Jan 9, 9:07*am, "John the Taxman" <jhoffna...[at]snet.net> wrote:
- quote -

see Pub 590 for treating an inherited IRA as your own

http://www.irs.gov/publications/p590/ch01.html

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

A son inherits his mother's Roth IRA. He is under 59 1/2. What are his
options ? Can he rollover the Roth into his own Roth ? Can he take some of
the funds as a distribution, and roll over the balance into his own Roth ?

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >