Individual retirement accounts have long been treated as the proverbial red-headed stepchild of estate planning. Until recently, they were often overlooked, dismissed or disregarded when estate planning was undertaken. But with upwards of $14 trillion in tax-deferred retirement accounts, $4 trillion of which is estimated to be held in IRAs, they've become a force to be reckoned with. According to the Employee Benefits Research Institute in Washington, D.C., IRAs now hold approximately 25 perc
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