Can heirs inherit an IRA as an IRA? Can they rollover the inherited IRA into a new one, thereby avoiding tax until they begin withdrawal from the account?

If someone dies before age 70 1/2 (when mandatory distributions begin), and the beneficiary is the deceased's spouse, it can just be rolled to the spouse as their own IRA and continue from there. When the beneficiary is anyone else, however (such as the lifetime partner of a same-sex couple denied the right to marry), a rollover is not permitted. Instead, the IRA becomes a "beneficiary IRA," and there are two choices...