Wife inherited husbands TIRA when he died. She was not yet 59.5 and set it up as inherited IRA. she is now over 59.5, will the IRS allow her to roll that inherited TIRA into an existing individual TIRA that she currently has? If so where would i look in the tax code to find this info. I currently have a custodian stating that the wife cannot roll inherited TIRA into her own TIRA.