May a nonspouse beneficiary directly roll a designated Roth account into an inherited Roth IRA?
Reviewed 07/24/08, Rev. 12/06/07, E-mail Alert 2007-16

Yes. The nonspouse beneficiary may directly roll the designated Roth account into an inherited Roth IRA. The amounts may not be paid to the beneficiary for deposit into a Roth IRA, but rather must be moved by a direct rollover.