I submitted the wrong question info. My sister passed on 6/24/12. She opened an IRA from a previous 401k on 6/8/11. I am the benificary. Would her

As mentioned in my prior answer, if the tax-deferred account is an IRA, and not a 401(k), and if you were designated as the beneficiary on the IRA account, then no, your sister's surviving spouse would not normally have any rights with regard to the IRA account at her death (assuming your sister was a Georgia resident at the time of her death).