Can I convert/rollover an inherited non-qualified annuity to a Roth IRA?

Hi,

If I inherit a non-qualified, deferred annuity - can I roll it over into a Roth IRA?

The reason for doing this would NOT be to avoid paying taxes on any capital gains the annuity has made. 

The reason is so I could contribute the whole amount of the inherited annuity into a Roth IRA in

a single year, rather than having to contribute a max of $6,500 each year over MANY years instead.

 

Thank you so much,