A rollover from an inherited "traditional" (taxable) employer retirement plan, like a 401(k) account, to an inherited beneficiary traditional IRA account might be accidentally disqualified.
Should a surviving spouse roll over an inherited retirement account?
When someone passes away is one time it's essential to consult with an estate planning lawyer, a tax advisor like a CPA or enrolled agent, and possibly a financial planner.
IRS waives missed distribution penalty for 2021 and 2022 for certain inherited retirement accounts, including IRAs
The 50% penalty for failure to make a required minimum distributions is waived for failure to make a required minimum distribution from an inherited retirement account for 2021 and 2022 when the account was inherited after 2019 and the participant died on or after the required beginning date.