"A reader, who doesn't want to be named, asked me what the tax consequences would be, if she left her Individual Retirement Account to her children instead of her husband ... I don't want to get mixed up in this marriage. But if taxes are the only issue, naming a spouse as beneficiary is the better choice. If you die, the spouse can make the IRA his own–deferring taxes for as long as he has the account ... But think about this: Your spouse can name new beneficiaries. If you're worried that he won't name your children (maybe he'll favor the children of a former marriage), then maybe you'd rather forget the tax question and leave your IRA directly to your kids."  MORE >>