My client wants to name a Malaysian citizen, U.S. resident with social security number as her beneficiary. She will eventually return to Malaysia. If she returns to Malaysia and is no longer a U.S. resident, can she be an IRA beneficiary? Can she continue to use her current social security number on the 1099 IRA distribution forms?

My client also has a Roth. If the answers to the above are no, can she be the beneficiary of the Roth?

Many thanks as always ….. Mary