Are nonspouse beneficiary rollovers required?

Are nonspouse beneficiary rollovers required? Since the enactment of the Pension Protection Act and IRS Notice 2007-7, 2007-5 I.R.B. 395 - Miscellaneous Pension Protection Act Changes, the answer has changed a few times. Revisiting Rollovers to NonSpouse Beneficiaries Before 2008 recaps the various changes to the rules and regulations and how the answer has changed from yes to no to yes, and concludes with the following:

“Section 1107 of PPA permits plans to adopt amendments for PPA as late as the last day of the first plan year which begins on or after January 1, 2009, as long as the plan timely operates according to PPA. For rollovers to nonspouse beneficiaries, until the IRS or Congress states differently, plans are required to permit rollovers to nonspouse beneficiaries for plan years beginning on or after January 1, 2008, and can adopt an amendment to include this provision as part of the plan document no later than the last day of the first plan year which begins on or after January 1, 2009.”