Beneficiary

Beneficiary Commentaries

Date	Subject	Title
08/05/11	Inherited IRA	Inherited IRA Rules
05/27/10	WRERA	2009 RMD Waiver Impact
07/09/09	Nonspouse Benef.	Nonspouse Bene Overview
04/03/09	WRERA	Nonspouse Rollovers
02/05/09	WRERA	Nonspouse Bene. Doc. Requirement
02/05/09	Supreme Court	Kennedy v DuPont
01/11/08	Spouse	Spouse Beneficiary Rules 2008
10/05/07	Non-spouse	Document Update
05/24/07	Non-spouse	Non-spouse Rollover Correcting 05/03
05/03/07	Non-spouse	Non-spouse Rollover
03/09/07	Non-spouse	Non-spouse Rollover
01/19/07	Non-spouse	Notice 2007-7 Initial Guidance
08/23/03	Spouse	Spouse Beneficiary Rules 2003
04/01/04	Stretch IRA	Spouse Beneficiary - "Stretch IRA" Concept
10/05/07	Same-Sex Marriage	Spouse Definition Revisited after PPA

Beneficiary FAQs

Date	Subject
12/04/09	Trust Named as a Beneficiary
08/07/09	Tax Withholding on Nonspouse Beneficiary Distributions
07/09/09	Prenups and Spousal Waivers
07/09/09	5 Year Rule Exceeded
07/24/08	Nonspouse Direct Rollover 401(k) Roth to Inherited Roth IRA?
07/24/08	Remarriage, New Spouse's Consent to Designation
09/18/09	Beneficiary Rules Chart
09/29/05	DB Sole Participant Issue
02/05/04	IRA Spousal Consent?
02/05/04	Life Expectancy Payments, Plan Availability?
01/22/04	Default Beneficiary Document Provision
01/22/04	Per Stirpes, Per Capita, By Representation, Defined
12/18/03	Transition of Beneficiary Payments: Final RMD Regs.
09/25/03	Deceased's Loan, May Spouse Beneficiary Repay?
09/14/03	Spouse Beneficiary Rules
06/26/02	Pre-nup Allowed as Spousal Consent?

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