The sole direct beneficiary of an IRA (adult son) was told on a recorded line of the existing custodian that he could execute a 60 day rollover. The existing custodian established a decedent IRA. Then the custodian recently mailed him the check. He since learned that the 60 day rollover doesn’t apply to decedent IRAs. The estimated tax is approx $50k. What are all his options at this time to mitigate the cost to him? Private letter ruling, bring suit against the custodian, or any other options?