Priv. Ltr. Rul. 201125047 (Mar. 31, 2011)

(decedent's spouse eligible to roll over or transfer proceeds of decedent's IRA into an IRA in her own name without including proceeds in gross income; decedent's will left property to trust with residue to estate; residue included IRA; community property law applied entitling spouse to one-half of assets in IRA; under terms of will spouse's community property interest in IRA allocated to marital trust and initially funded sub-trusts; ultimately entire IRA became spouse's property; IRA not treated as inherited by virtue of I.R.C. Sec. 408(d)(3); spouse can rollover or have transferred via trustee-to-trustee transfer, IRA proceeds into IRA established in spouse's name; IRA proceeds not included in spouse's gross income).