The PPA has a provision that require retirement plans to offer nonspouse beneficiaries the chance to roll a distribution from an inherited plan account over to an inherited individual retirement account (IRA) by the Internal Revenue Service (IRS) have a different interpretation. The 2008 Worker, ...
the annuity contract may be continued with the surviving spouse as the owner. If the owner of the annuity is a non-natural owner, then the annuitant's death triggers the distribution at death rules. In addition, the distribution at death rules are also triggered...