A month ago my father was preparing to come home from Rehab and we needed to prepare him for MA Health. The coordinator and lawyer had us cash in his IRA ( withheld taxes) so my MOm could spend down for services. My father passed away last monday. My mom has the money and the funds to replace the witheld taxes. What are the rules at this point? Can she, as POA, open an IRA after his death to replace the distribution and taxes to minimize tax impact this year? Can she put into her own IRA as a beneficiary? It seems he had the right within 60 days to rollover the funds. How can my mom manage this. We dont need to funds liquid and want them back in the IRA. Please help! Thanks in advance.