If the reporter cashed the check for the month of death (and any later months), do not ask for a refund. Advise the reporter that the Treasury Department (TD) may request the funds back from the bank that cashed the check for a period of up to 12 months from the month that SSA learns of the death.
For example, if 5% of your non-Roth IRA are non-deductible contributions, then 5% of the conversion amount must be non-deductible contributions, and the rest must come from the deductible contributions, including earnings and rollover contributions.
No, a rollover to an IRA must come from another IRA or retirement plan, not from cash salary. Most severance plan payments are reported on a W-2 as earned income, and therefore, you could fund a regular IRA contribution if you otherwise qualify. but those are limited to $5,000 plus another $1,000 if you have reached age 50.