Spouses of deceased members are permitted to roll over the taxable portion of a Qualified Pension Plan (QPP) and/or Tax-Deferred Annuity (TDA) Program death benefit to an eligible Individual Retirement Arrangement (IRA) or other successor program. Non-spouse beneficiaries may roll over the taxable portion of a QPP and/or TDA death benefit to an Inherited IRA or other successor program.

For a list of forms on rolling over a death benefit, please see the Withdrawals/Distribution category in the Forms–Beneficiaries section.

For more information, please see the FAQs in this section.