If you're talking about the minimum required distributions to an IRA, you aren't allowed to do a rollover. You have to take it out and pay the taxes owed as a distribution. Once the money is out, tho, you can put it wherever you want.
I wanted to start doing conversions on my inherited IRA into my Roth once I quit, so as to reduce the inherited IRA, but that's not allowed unfortunately. (Another Reader clued me in on the restriction)
Reference on the conversion rules:
http://fairmark.com/retirement/roth-accounts/roth-conversions/conversion-eligibility/ Only spouses can treat the inherited IRA as their own and convert it to a Roth.
You can take more money out as an extra distribution(s) without any penalty, but you would still be required to pay the taxes on it - no rolling over or converting any portion.