Few things in the tax code are clearer than this: A surviving spouse named as the beneficiary of retirement plan death benefits of a deceased spouse can roll those death benefits into her own individual retirement accounts (IRA). But one regulation is generating confusion about what happens when these death benefits first go to a trust or estate of which the surviving spouse is the sole beneficiary. As a result, 45 private letter rulings (PLRs) have been published on this question. So far, ...

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