The IRA’s custodian had retitled the decedent’s IRA account, pursuant to a court order naming the spouse as the sole beneficiary of its proceeds. In a Private Letter Ruling, the IRS stated that, because the spouse is now the individual for whose benefit the account is maintained, she may make the election to roll over any distribution into one or more IRAs set up and kept in her name. Therefore, such amounts would not have to be included in her income. (PLR 201935005)