When IRA custodians get nervous, they often need a private letter ruling to calm them down and tell them that what they're doing — or planning to do — is just fine. And that's what's happened over the past eight years in the context of whether to permit surviving spouses to make IRA rollovers when a trust or estate is named as the IRA beneficiary. Favorable PLRs. Lots of them. Over 75 of them since the final regulations governing required minimum distributions (RMDs) were promulgated in 2002.
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