Roll Over Beethoven (and Rutherford's IRA, Too) Let's talk about an IRA rollover to a spouse, shall we? You helped an elderly couple, Rutherford and Bea Hayes, with an IRS issue a few years back.  Out of the blue, Bea calls you with a question about Rutherford’s IRA. Bea explains that dear old Rutherford died a month ago, and one of his larger assets was an IRA. Unfortunately, Rutherford named his trust as the beneficiary of the IRA—though Bea is the sole trustee of the trust and has the power to amend or revoke the trust at her discretion. Further, she has the right to distribute all income and principal for her own benefit. Bea tells you that she wants to roll over Rutherford’s IRA into one or more IRAs held in her name; however, she is worried that doing so would trigger receipt of income that she would have…