Inherited annuities and IRA

[JenMO]

Client's mother died. She has inherited all her mother's annuities and one IRA. Most of the 1099's came with dist code 4, but one came with 4A. This might qualify for 10 year averaging? How do I know if any of the rest qualify, or do I just go by the code. Most of the annuities had quite a bit of money, but not much taxable. Perhaps she had only taken them out a few years ago? Any general guidelines or questions I should ask client?

[ChEAr$]

One question

Client's mother died. She has inherited all her mother's annuities and one IRA. Most of the 1099's came with dist code 4, but one came with 4A. This might qualify for 10 year averaging? How do I know if any of the rest qualify, or do I just go by the code. Most of the annuities had quite a bit of money, but not much taxable. Perhaps she had only taken them out a few years ago? Any general guidelines or questions I should ask client?

would be what was birthdate of mother, if indeed this one with the 4a might qualify for
ten year average. (does it? for the beneficiary?)