dmertz
Level 15

Retirement tax questions

And to specifically answer your question, no, a 1035 exchange does not apply to distributions from a 401(k).  Once a distribution is made from the 401(k) to an estate account, presumably because the deceased was not married and there was no designated beneficiary of the 401(k) (or the deceased explicitly listed the estate as beneficiary), the distribution cannot be moved to any type of retirement account.