How to determine which Distribution Option for an IRA to use Upon Account Owners DeathHow to determine which Distribution Option for an IRA to use Upon Account Owners Death

Issue: An IRA must be made payable to someone or something. Various circumstances where the IRA is made payable to something specific give different outcomes.

Chart Shows: The pros and cons of transferring an IRA to a (1) Spouse; (2) Conduit Trust; and (3) Non-see-through trust.