@LudwigVan_fan , there are actually options for IRAs that are not available for a 401(k) unless the IRA custodian's IRA agreement says otherwise. Because the inherited IRA must be moved by nonreportable trustee-to-trustee transfer (whereas a 401(k) has to be moved by reportable distribution and rollover), it is permissible to establish an inherited IRA for the benefit of the estate to avoid needing to take a distribution all in a single tax year. The estate can then assign the inherited IRA out to inherited IRAs for the benefit of the estate's beneficiaries so that the estate does not have to remain open to receive annual distributions.
