I am trying to locate the Virginia code that either allows or prohibits an owner of an Inherited IRA to name a beneficiary other than their estate. Any help would be greatly appreciated.

Thank you.

I have never heard of any State that required an IRA to be "only left to an estate". The only limitations that I have seen in some States is that if the beneficiary is other than the spouse, the spouse has to acknowledge the establishment of the beneficiary, and that is usually limited to community property States. IRS rules do treat an inherited IRA differently depending on the relationship of the beneficiary to the account holder.