Direct transfers (trustee-to-trustee) of distributions from an eligible retirement plan (e.g., a qualified plan) of a deceased employee to a non-spouse beneficiary's IRA are permitted. The transfer is treated as an eligible rollover distribution and distributions from the beneficiary's rollover IRA (don’t combine with the beneficiary’s existing IRA) are subject to the RMD rules that apply to inherited IRAs of non-spouse beneficiaries. 

This provision applies to amounts payable to a beneficiary under a:

To the extent provided by IRS, the rule described above applies to benefits payable to a trust maintained for a designated beneficiary to the same extent it applies to the beneficiary.