@jrobin415 - and maybe you already know this and were looking for a way around the rule..... you cannot convert an inherited IRA to a ROTH, unless you are the spouse. I imagine the IRA is technically yours effective on the date of death, even though the paperwork hasn't made all the transfers.
Be careful of the new rules related to IRA RMDs. If you mother was subject to RMD, you must continue RMD's (based on your ages) and liquidate the IRA in 10 years. if your mother was not subject to RMDs, you still have 10 years to liquidate the IRA, but are not subject to RMDs each year. The rules are not final, final, but that is what the IRS has circulated. It's complicated.
