Blatt, Myron S.; Lipoff, Lawrence M.; Schoenfeld, Susan R.; Landau, Jerome; Simon, Debra M.; Sonet, Richard H.; Brizard, Peter; Gordon, Ellen G.; Gold, Jeffrey S.; Salupsky, Harriet B.
September 2000
CPA Journal;Sep2000, Vol. 70 Issue 9, p62
Academic Journal
Discusses the strategy of naming children and grandchildren as the original primary beneficiaries of individual retirement accounts (IRA) in the United States. Advantages of passing down IRA to heirs; Distribution requirements of the IRA; Estate tax rule on IRA.


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