you can't roll over any amounts into or out of the inherited IRA. However, you can make a trustee-to-trustee transfer as long as the IRA into which amounts are being moved is set up and maintained in the name of the deceased IRA owner for the benefit of beneficiary.
If you did not make a trustee-to-trustee transfer, it is no longer an Inherited IRA and all taxable.
@Bill_L
