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