Retirement accounts can be valuable assets, but passing them to beneficiaries can be frustrating. Brokers and other custodians of individual retirement accounts can cause problems by insisting on following their own inflexible rules, rather than the family's wishes. Internal Revenue Service regulations have gaps and ambiguities that create practical problems. What's more, four recent IRS private letter rulings have exacerbated problems. Fortunately, there are strategies to cope with some of ...

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