At age 65, Carlota's financial position was better than her health. She had a large balance in an IRA that she wanted to move to a different IRA. Carlota withdrew $100,000 from the IRA and planned to roll over the funds into another IRA. Unfortunately, she died before completing the rollover. Carlota's son, Andres, discovered what his mother had done a week after her death. Andres was both executor of Carlota's estate and beneficiary of her IRA.

1. Can Andres, in his role as executor, complete the rollover for his deceased mother by depositing the $100,000 in another IRA within the 60-day rollover period?
2. Locate the IRS pronouncement(s) that deals with this situation. State the pronouncement number(s).
3. Review the IRS pronouncement(s). Does it raise a need for new information to solve this question?
4. Are you able to reach a conclusion about the research question from this IRS pronouncement(s)? If so, what is your conclusion(s)?