tax deferred annuity

Client inherited a tax deferred annuity from her deceased Father.

He worked as a teacher and the tda stemmed from his job.

Can she roll that into an IRA?

Would anyone know are there rmd for this?

A 403(b) tax sheltered annuity can be rolled to an IRA. Either way both use the IRA RMD rules see reg 1.403(b)-6.

Cannot do a typical "60-day rollover" type distribution, only a trustee-to-trustee transfer.

Non-spouse beneficiary of a 403(b) plan per Pub 571, page 16:

A nonspouse beneficiary may make a direct rollover of a distribution from a 403(b) plan of a deceased participant if the rollover is a direct transfer to an inherited IRA established to receive the distribution. If the rollover is a direct trustee-to-trustee transfer to an IRA established to receive the distribution:
• The transfer will be treated as an eligible rollover distribution,
• The IRA will be considered an inherited account, and
• The required minimum distribution rules that apply in instances where the participant dies before the entire interest is distributed will apply to the transferred IRA. (For more information on IRAs, see Pub 590-B.)

A 403(b) tax sheltered annuity can be rolled to an IRA. Either way both use the IRA RMD rules see reg 1.403(b)-6.

To be clear though - not to her IRA, rather to an inherited IRA with her as beneficiary (aka IRA-BDA, Beneficiary Distribution Account).