Focus on . . . Beneficiary Designations for Individual Retirement Accounts

Abstract:     
Although IRAs are now ubiquitous, the specific details of such plans often are overlooked and important decisions are made without much forethought. An essential component, and an often significant portion, of a complete retirement program, the IRA document requires the same diligence and attention as do the owner's other estate planning documents. The terms of the agreement and the impact of beneficiary designations must be integrated into the overall estate plan for maximum benefit.

Number of Pages in PDF File: 10

Keywords: beneficiary, individual retirement accounts, IRA

Accepted Paper Series