Asset Management: Naming a Non-Spouse Beneficiary of an Individual Retirement Account

Most people have at least one individual retirement account, and for some, it is a significant asset. Each IRA has a beneficiary. This is true even if the IRA owner, or participant, does not name a beneficiary. The beneficiary is either the person or entity named by the IRA owner on a beneficiary designation form or a default beneficiary, which is the estate of the owner.
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