Can anyone who is entitled to a distribution from an employer-sponsored plan do an IRA Rollover?
No. The only individuals who can do an IRA Rollover are the participant, the participant’s surviving spouse, in the case of the participant’s death, or, in connection with a divorce proceeding, the spouse or former spouse as an alternate payee under a qualified domestic relations order. Other individuals, such as a non-spouse beneficiary of a deceased participant, are not permitted to do an IRA Rollover.
