[Bill-n-Brillo]

I found this to be interesting reading:

http://www.forbes.com/forbes/2010/06...ited-iras.html

It certainly shouldn't be considered as "tax gospel" (it is, after all, a magazine/web site article) but it does address the high points of the inherited IRA tax implication issue.

For the real deal, here's IRS Pub. 590 covering traditional IRAs:

http://www.irs.gov/publications/p590/ch01.html

Bill