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 Beneficiaries of Qualified Plans

Generally, a beneficiary reports pension or annuity income in the same way the plan participant...

 Inherited ROTH IRAs

Generally, the entire interest in a Roth IRA must be distributed by the end of the fifth calendar...

 Inherited from someone other than spouse

If the inherited traditional IRA is from anyone other than a deceased spouse, the beneficiary...

 Inherited from spouse

If a traditional IRA is inherited from a spouse, the surviving spouse generally has the following...

 What is a beneficiary?

A beneficiary can be any person or entity the owner chooses to receive the benefits of a...