In a previous post, we described the new rules that permit beneficiaries of death benefits from qualified retirement plans to roll them over to IRAs, a technique that was formerly available only to spouses. One problem with this technique was that the sponsor of the plan had to permit such rollovers. After much criticism, the IRS has now reversed its position and announced that non-spouse rollovers, while remaining optional for 2007, will be mandatory in 2008 and later years.