We do have to be careful about making too many assumptions. For example, suppose the taxpayer is currently contributing $1000/month to their 401k. If they are over age 50 (mom was 83) they could increase their contributions to $27,000 per year (tax deductible), and make up the hole in their take home pay by withdrawing $1000 per month from the beneficiary IRA. The increased 401k deduction would offset the tax from the IRA, so this would allow them to "move" the beneficiary IRA into the 401k and defer the taxes until they withdraw from the 401k. (At least for however much room they have under the 401k cap.)
Or, if the taxpayer is close to retirement, they could defer most of the IRA withdrawals until they retired. For example, retire at age 67. Delay social security for 3 years, and live off the IRA. They would get a higher SS benefit when they start taking it, and would pay lower taxes on the IRA withdrawal since it wouldn't be taxed on top of their wages.
