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Double Deaths

Retirement benefits are typically left to the participant's surviving spouse with the expectation that she1 will do something with them: either roll the benefits over to her own retirement plan to continue maximum income tax deferral, or disclaim the benefits so they can flow to the participant's children or a credit shelter trust as the contingent beneficiary. But what happens if the spouse, having

Retirement benefits are typically left to the participant's surviving spouse with the expectation that she1 will “do something” with them: either roll the benefits over to her own retirement plan to continue maximum income tax deferral, or disclaim the benefits so they can flow to the participant's children or a credit shelter trust as the contingent beneficiary.

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