A stretch out IRA is a new type of individual retirement account. Specific IRA rules, the stretch IRA rules, apply to stretch out IRA accounts. Some of the stretch IRA rules are discussed here.
How_Does_A_Stretch-Out_IRA_Work_.html
Stretch IRA rules : Example 1, a designated spouse beneficiary of a stretch out IRA account has various payout options. One of these options, available only to a designated spouse beneficiary, is to rollover the decedent's IRA into the spouse's own existing or new IRA.
Examples_of_Stretch-Out_IRAs.html