Focus on . . . Beneficiary Designations for Individual Retirement Accounts

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

10 Pages Posted: 17 Aug 2009  

David A. Pratt

Albany Law School

Date Written: 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.

Keywords: beneficiary, individual retirement accounts, IRA

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: https://ssrn.com/abstract=1456416

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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