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PLR 201021038

IRS ignores trust amendment designed to create designated beneficiary PLR 201021038 (May 28, 2010) shows the importance of careful drafting for a trust designated as the beneficiary of a retirement plan. In this ruling, a husband named the bypass trust created upon his wife's death pursuant to their revocable trust as the beneficiary of his individual retirement account. Upon the husband's death,
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IRS ignores trust amendment designed to create “designated beneficiary”

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