ESAs Renunciation by Responsible Individual

By Felicia
November 19, 2004 in IRAs and Roth IRAs

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The model IRS agreements indicate that a Responsible Individual (RI) can be replaced if the original RI dies or is incapacitated.

Can an RI renounce his appointment? If so, who appoints a successor RI? Can the RI be other than a parent or legal guardian?

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