@heidis1
I don't believe a non-qualified beneficiary is eligible to rollover or do a Roth conversion on an inherited IRA. It must always stay an inherited IRA and must be cleaned out within 10 years. The beneficiary could withdraw money, pay tax, and contribute to a Roth IRA, but that would be subject to annual contribution limits and they must have compensation from work to enable the Roth contribution. The beneficiary is also subject to the new/forthcoming RMD rules.
