@Deerlord7 , I don't understand the question. A trustee-to-trustee transfer of funds from one IRA to another does not involve the 60-day rollover deadline because it's not a distribution.
The only cases where the 60-day rollover deadline applies are when an individual receives a distribution that is eligible for rollover. The deadline is measured from the date of receipt the distribution, not the date of death. The funds stay in the original retirement account until they are moved.
