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Gary S. Lesser and Denise Appleby
May 25, 2021
Detailed 2-page chart showing distribution options in 2021 for various kinds of beneficiaries (a surviving spouse who is the sole primary beneficiary, other named individuals, a trust, etc.) under a traditional or Roth IRA, and how they are affected by the IRA owner's date of death. (Reprinted with permission from the 2021 Supplement to the 9th Edition of the Roth IRA Answer Book, by Wolters-Kluwer.)
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