IRA Rollovers

IRA Rollovers

Making this option possible for a spouse who’s not the named beneficiary

Absent a significant non-tax reason, married retirement plan participants and individual retirement account owners will almost always want to leave their retirement benefits outright to their spouses. (See “Benefits of Leaving Outright to Spouse,” this page.) But, there are certain occasions when the IRA owner might want to leave the IRA to his spouse in trust, rather than outright. For example, a client might want to take this step if his spouse is a spendthrift. Leaving the

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