Separate Accounting (Multiple Beneficiaries). If separate accounting applies, the rules above apply to you based on whether you are a designated beneficiary, an eligible designated beneficiary, or not a designated beneficiary.
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Samples: Roth Beneficiary Ira Amendment, Traditional Beneficiary Ira Amendment, Roth Beneficiary Ira Amendment
Separate Accounting (Multiple Beneficiaries). If separate accounting applies, the rules above apply to you based on whether you are a designated beneficiary, an eligible designated beneficiary, or not a designated beneficiary. Federal Income Tax Status of Distributions.
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