Hello everyone, 

I am helping a client who inherited an IRA in 2017 (non-spouse). I understand that she cannot combine it with her own Traditional IRA, or taxable account, but I'm a little unclear of other options available considering the SECURE act changes. The decedent passed away on May 14th 2017. 

Thank you, in advance, for any thoughts on this situation. 

Cheers, 

Dawn