A type of retirement savings plan rollover to a person other than the account holder's spouse that will occur when the account holder passes away. These are often done in one lump sum and therefore will subject the recipient to taxation at that time.

Related information about nonspouse beneficiary rollover:

1. Nonspouse Beneficiary Rollover Rules - McKay Hochman Company ...
   Nonspouse Beneficiary Rollover Rules Rev. 07/09/09; E-mail Alert 2009-10, Updated 02/17/10. The purpose of this article is to provide the rules on nonspouse ...
    
2. The Inherited IRA - McKay Hochman Company, Inc.
   Inherited IRA Rev. 08/05/11; E-mail Alert 2011-11. Notice 2007-7, PPA §829 – Nonspouse Beneficiary Rollover The nonspouse beneficiary of a participant in a ...
    
3. Overview of Nonspouse Beneficiary Rollover - McKay Hochman ...
   Overview of Nonspouse Beneficiary Rollover Rules Rev. 03/14/08, E-mail Alert 2008-3. We have written a number of articles on the nonspouse beneficiary ...
    
4. employee plans ne ee plans ne ee plans news - Blue Ridge ESOP ...
   Feb 13, 2007 ... distributions in the case of a nonspouse beneficiary rollover. It provides that the rules for determining required minimum distributions under a ...
    
5. What is nonspouse beneficiary rollover? definition and meaning
   Definition of nonspouse beneficiary rollover: A type of retirement savings plan rollover to a person other than the account holder's spouse that will occur when ...
    
6. Publication 590 (2011), Individual Retirement Arrangements (IRAs)
   Nonspouse beneficiary, Rollover by nonspouse beneficiary. Notice, Rollover notice. Partial, Partial rollovers., Partial rollover. SIMPLE IRAs, Rollovers and ...
    
7. nonspouse beneficiary rules
   Later in 2007, the IRS indicated on its webpage that the nonspouse beneficiary rollover would be a required plan provision effective for plan years starting in ...
    
8. Estate Planning for Retirement Benefits: Recent ... - Ataxplan
   May 21, 2012 ... eligible for a “nonspouse beneficiary rollover,” assuming that was permitted by the retirement plan in question. Instead of arranging such a ...