Inherited IRA via Will – Leonard Smith – Yahoo Finance

Has anyone seen the article on Yahoo Finance? Posted Friday, beneficiary designation directed distribution via his will.
Was wondering about the details. Anyone know?



Yes.  Here is the case:  http://www.aoc.state.nc.us/www/public/html/ar/courtappeals/6_december_2011/11-475.pdf.  The cases have gone different ways on whether you can override a beneficiary designation by Will, but in this case, he tried to incorporate the Will by reference, but he didn’t make any provision for the IRA in his Will, so the IRA went to the spouse as the default beneficiary.  Professor Melanie Leslie wrote an excellent article on this:  http://www.nyulawreview.org/sites/default/files/pdf/NYULawReview-89-1-Sterk-Leslie.pdf

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