IRA - Distribution to Surviving Spouse
Answer:
As the surviving spouse who receives a lump-sum IRA distribution upon your spouse's death, you may avoid the tax on this distribution if you made a tax-free rollover into your own IRA account.
Beneficiaries other than the surviving spouse may not use the tax-free rollover option.
Beneficiaries other than the surviving spouse may not use the tax-free rollover option.