Many estate planners are aware that bequests in wills and trusts of pecuniary amounts can pose an income tax problem. Many assume that the problem also extends to pecuniary amounts on beneficiary forms for individual retirement accounts (IRAs). As a result, some advisors urge their clients to avoid using fixed-dollar amounts and instead put fractional share formulas on their IRA beneficiary forms. The logic is that if a fractional formula can solve the problem caused by pecuniary bequests in
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