Nine Beneficiaries Make Out Well


On Sept. 5, 2012, the Internal Revenue Service issued six determinations approving a see-through trust’s action to divide an individual retirement account into nine IRAs (Private Letter Ruling 201241017). The decedent owned two IRAs at the time of her death, each of which designated Trust T as its beneficiary. The trust property was to be paid to nine individual beneficiaries, all of whom survived the decedent. After the decedent’s death, the trustee of Trust T es

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