Retirement benefits are typically left to the participant's surviving spouse with the expectation that she1 will “do something” with them: either roll the benefits over to her own retirement plan to continue maximum income tax deferral, or disclaim the benefits so they can flow to the participant's children or a credit shelter trust as the contingent beneficiary. But what happens if the spouse, having survived the participant, dies without accomplishing either task? The answer is not ...

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