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.
Rollover contributions must be made within 60 days after the IRA holder receives the distributed assets. A direct rollover or indirect rollover from a qualified plan, 403(b) plan or a governmental 457(b) plan. There is no time limit for depositing assets representing a direct rollover.