Under the 5-year rule, distributions made before the 5th year following the deceased's year of death are not RMDs. Still, a non-spouse beneficiary is not eligible to roll over any amounts distributed from the IRA. (A spouse beneficiary would not be making distributions under the 5-year rule.)
Any amounts distributed during the 5th year following the year of the decedent's death are RMDs and the entire balance of the account is required to have been distributed by the end of that year. If 2017 is the 5th year following the year of the decedent's death and you failed to completely drain the account by the end of 2017, you will not have completed all of the RMD required for 2017.
