4015 / May a surviving non-spouse beneficiary make a rollover contribution?

Yes.

Beginning for distributions in 2008, a non-spouse designated beneficiary of a qualified plan, a tax sheltered annuity, or an eligible Section 457 governmental plan may make a direct rollover into an inherited IRA, including a Roth IRA ( Q 3662).¹ The rollover must be made by means of a trustee-to-trustee transfer. The transfer will be treated as an eligible rollover distribution.² Distributions to non-spouse beneficiaries prior to 2008 were not eligible rollover distributions.

An inherited IRA created under this provision must remain in the name of the owner of the original retirement account payable to the designated beneficiary. The IRA is subject to required minimum distributions as for any IRA payable to a designated beneficiary ( Q 3687).