Combining Two Inherited IRA

[Romper]

Upon the death of my wife our daughter inherited my wife's IRA's.

There were two IRA's. Both were my wife's.

From what I read, our daughter can combine both of her inherited IRA's into one as long as they are from the same person.

Also, there were after tax contributions to one of the IRA's. 

I understand that the cost basis from the after tax contributions carries to the combined inherited IRA.

Am I seeing this correctly?

Anything that I may be overlooking?

Thanks in advance.

[KrisD15 · Accepted solution]

Yes, all that you say is true. 

They can be combined since they are from the same original owner and the after-tax treatment remains the same. 

Sorry for your loss. 

[Romper]

Thankyou