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Internal Revenue Service ignores trust amendment designed to create designated beneficiary — Private Letter Ruling 201021038 (May 28, 2010) shows the importance of careful drafting for a trust designated as the beneficiary of a retirement plan. This ruling involved an individual retirement account owned by a surviving spouse. The surviving spouse named a bypass trust created under his wife's revocable trust as the IRA's beneficiary. The bypass trust provided that upon the
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