Beneficiary Determination. Named beneficiaries who completely included in your gross estate for estate tax purposes, regardless of distribute their interests in your SIMPLE IRA, or completely the named beneficiary or manner of distribution. There is no disclaim their interests in your SIMPLE IRA under IRC Section specific estate tax exclusion for assets held within a SIMPLE IRA. 2518, will not be considered when designated beneficiaries are After your death, beneficiaries should pay careful attention to the determined. Named beneficiaries who die after your death but rules for the disclaiming any portion of your SIMPLE IRA under before the determination date (September 30 of the year following IRC Section 2518.
Appears in 11 contracts
Samples: Simple Ira Custodial Account Adoption Agreement, Simple Ira Custodial Account Adoption Agreement, Simple Ira Custodial Account Adoption Agreement