Assertion: surviving spouse | /r/CapableOf | roll over the account
Facets:
value: in order to avert an immediate tax obligation
type: PURPOSE
value: into his or her own ira
type: TRANSITIVE-OBJECT
value: into other retirement plan
type: TRANSITIVE-OBJECT
Source sentences:
text: In order to avert an immediate tax obligation, a surviving spouse could roll over the account into his or her own IRA or other retirement plan.