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August 25, 2017

Option 2: Children, Grandchildren, Others

If your spouse will have plenty of assets after you die, if you have reason to believe your spouse will die before you, or if you are not married, you could name your children, grandchildren or other individuals as beneficiary(ies). Because the distributions can be paid over your beneficiary’s life expectancy after you die, the tax-deferred growth can continue even without the spousal rollover.

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