Get your taxes done using TurboTax

If you are listed as beneficiary, the custodian can retitle the IRA into an inherited IRA with you as beneficiary now.

Then you can do what you want, as permitted by law.

 an Inherited IRA cannot be converted into a Roth IRA. 

 

@NCperson 

Not really that complicated as everyone seems to want people to think (see recent WSJ article).

You just described it quite succinctly.