Minor as IRA Beneficiary

I have a client who has named his minor child as contingent beneficiary of his IRA. His will states that the child’s grandparents will act as guardian. How should we word the contingent beneficiary designation of the IRA?



Jane Doe Minor, Mary Doe Custodian under UTMA/UGMA” (check state law to be sure…but this or any variation with the same identifiers- i.e. who is minor and who is custodian should work.

A follow-up question: Which state law, the state of residence of the IRA owner or of the minor beneficiary and her guardian?

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