”If you are under age 59 ½ and you do need to access some or all of the assets you inherit from a traditional IRA, you will be subject to a 10% early withdrawal penalty, if you roll those assets into your own IRA and then take a distribution,” Fidelity adds. “If you choose to roll over the inherited IRA assets to your own IRA, the rules for RMDs will still apply. This means you must withdraw a certain amount of money from your IRA each year starting in the year you turn 73.”You can roll over your late husba ...