File Your Representative Payee Report. The SSA requires that a representative payee file an annual accounting called the Representative Payee Report. This report details what you, as the representative payee, have done with the beneficiary's funds during the previous year.
You can roll over an inherited qualified annuity. This type of annuity resides in an individual retirement account or employer plan. A nonspouse beneficiary has limited options regarding how to roll over the annuity and when taxes are due.
You can rollover securities holdings from one IRA (or qualified retirement plan) to another IRA in-kind. If itâs done indirectly (not a trustee-to-trustee transfer), the same securities must be used with the roll-in.ou could roll the company stock into an IRA if you wish. On the other hand, you could also pay tax on the basis (original purchase cost) of the stock as it is distributed from the IRA, and then only owe capital gains tax on the gain when you sell the stock in the future.