Abstract

http://ssrn.com/abstract=1456416
 


 



Focus on . . . Beneficiary Designations for Individual Retirement Accounts


David A. Pratt


Albany Law School

2001

Journal of Pension Benefits, Vol. 8, No. 2, pp. 47-55, Winter 2001

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

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Date posted: August 17, 2009  

Suggested Citation

Pratt, David A., Focus on . . . Beneficiary Designations for Individual Retirement Accounts (2001). Journal of Pension Benefits, Vol. 8, No. 2, pp. 47-55, Winter 2001. Available at SSRN: http://ssrn.com/abstract=1456416

Contact Information

David A. Pratt (Contact Author)
Albany Law School ( email )
80 New Scotland Avenue
Albany, NY 12208
United States
518-472-5870 (Phone)

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