No. You cannot rollover or transfer an IRA that you inherited from your uncle to your own IRA, because you are a non-spouse beneficiary. A non-spouse beneficiary is defined as a beneficiary that is not the surviving spouse of the deceased IRA owner. Instead , you may transfer the funds to an Inherited IRA . An Inherited IRA is one that is registered in the names of the decedent and the beneficiary ( in this case, your name and your uncle’s { the decedent} name), using your social security number. An example of a registration that satisfies the IRS requirements is: IRA FBO Jim P, Beneficiary of Tom S (Deceased)”. Any variation of this will work, as long as it is clear who is the beneficiary and who is the decedent. Some financial institutions may shorten ‘beneficiary’ to read ‘bene’, ‘beneficiary of ‘to read ‘B/O’ and/or ‘deceased’ to read ‘decd’.