Understanding Who Should Be Beneficiary of Your IRA
How to Turn a Modest Tax-Deferred Account Into Millions For Your Family
(includes IRAs, 401(k)s, pensions, profit sharing and other qualified plans)
18. How can splitting my IRA help?
Any assets you own, including a tax-deferred account, that you leave to anyone other than your spouse (your children, grandchildren or a trust) can use your exemption. Splitting a large IRA into smaller ones will make this easier to do.