It's often necessary or simply desirable to terminate an estate or trust in favor of its beneficiaries. Problems arise when that estate or trust is the beneficiary of an individual retirement account (IRA) and termination should occur before all the IRA benefits must be withdrawn. Many fiduciaries would like to transfer that IRA to the trust's or estate's beneficiaries, thereby keeping the scheduled distributions and avoiding the tax that a lump-sum distribution would incur. But many
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