Question:
When would one pay maaser on an inherited annuity that is being directly rolled over into an IRA and one has no access to the funds until a later date?
Answer:
Hello,
You should give maaser on the money when you are no longer investing it, and it is ready for personal use.
Best wishes
Sources:
ס' באורח צדקה פ"ט אות ג', מס' יוסף אומץ והרב נ. קרליץ זצ"ל.