On if the Annuity is already in a Qualified Retirement Account. An IRA is a type of Qualified Retirement Account. That basically means the money in the account was contributed on a pre-taax basis.
Qualified Retirement Accounts usually can be transferred from one account to another as a general rule. (there are a few exceptions to this)
But if the Annuity is a non-qualified Annuity then you are not able to transfer it (it is technically a transfer not a rollover) to an IRA. And there is no need to do so. An IRA has a less favorable tax status than a non-qualified annuity. It would not be a benefit to transfer it to an IRA.
Qualified Retirement Accounts usually can be transferred from one account to another as a general rule. (there are a few exceptions to this)
But if the Annuity is a non-qualified Annuity then you are not able to transfer it (it is technically a transfer not a rollover) to an IRA. And there is no need to do so. An IRA has a less favorable tax status than a non-qualified annuity. It would not be a benefit to transfer it to an IRA.