WHEN AN ANNUITY (NON QUALIFIED) IS INHERITED DUE TO THE

Question : WHEN AN ANNUITY (NON QUALIFIED) IS INHERITED DUE TO THE PASSING OF THE ANNUITANT/OWNER THEN ROLLED OVER INTO ANOTHER ANNUITY IN THE NAME OF THE BENEFICIARY, WHAT ARE THE DISTRIBUTION RULES THAT THE NEW OWNER (BENEFICIARY) HAS AS OPTIONS IN WHICH TO TAKE MONEY TO AVOID ANY PENALTY?
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