Understanding Who Should Be Beneficiary of Your IRA
How to Turn a Modest Inheritance Into Millions for Your Family
6. Option 1: Spouse
Most married people name their spouse as beneficiary. And, in most cases, this will be your best option, because 1) the money will be available to provide for your surviving spouse and 2) it gives you the spousal rollover option.
Also, if your spouse is more than ten years younger than you are, you can use a different life expectancy chart that makes your required distributions even less. (This lets the tax-deferred growth continue longer on more money.)