The PPA allows rollover of eligible distributions to an IRA for a non-spouse beneficiary. All the commentary I have seen refers to rollovers from qualified plans to an IRA. If the distribution is coming from an IRA, can it be rolled over to a non-spouse beneficiary's IRA?

Thanks.

You've always been able to transfer a decedent's IRA to another IRA, Investment companies might call it a "beneficiary payout account" or something like that, but the bene is effectively rolling over the decedent's money. That what you can now (well, next year) do from a qualified plan that you couldn't before.