For some time, prominent commentators have requested that the Internal Revenue Service publish official guidance to deal with this increasingly common scenario:1 A deceased spouse's IRA is payable to a trust in which the surviving spouse is the sole beneficiary or has an unrestricted right to withdraw trust assets. This spouse then seeks to move the IRA to an account in her name, so she can, among other things, withdraw the IRA over a longer life expectancy or designate her own beneficiary. ...

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