An inherited IRA must be kept in the name of the deceased with the beneficiaries SSN on it. The IRA custodian can transfer it to a benificuary account but must still be keep in the deceased name. (The custodian is the financial institution holding the IRA).
If the deceased was of the age requiring yearly RMD's then that must continue each year. (The IRA custodian can help with the RMD requirements.)
See IRS Pub 590B for details.
https://www.irs.gov/publications/p590b#en_US_2020_publink1000230538
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
