4014 / May a surviving spouse make a rollover contribution?

Yes.

Where any portion of an eligible distribution from a qualified plan is paid to the spouse of a participant after that participant’s death, the spouse may make a rollover contribution of all or any part of that portion within 60 days of receipt.¹ The IRS is authorized to waive the 60-day rule under certain circumstances ( Q 4016).

A qualified plan, a traditional IRA, a Roth IRA ( Q 3662), a tax sheltered annuity, or an eligible Section 457 governmental plan that agrees to separately account for funds received from any eligible retirement plan except another eligible Section 457 governmental plan is treated as an eligible retirement plan with respect to a surviving spouse.² In other words, a surviving spouse may roll over an eligible distribution into his or her own plan account, provided the plan accepts rollover contributions.³