Wednesday July 15, 2026
Chapter 4 -- Specific Property Gifts
4.6 IRA, Pension and IRD
4.6.1 IRA Owner/Spouse Distributions
4.6.2 Distributions to Children and Other Heirs
4.6.3 IRA Bequests/Loans to Charity
4.6.4 IRA to Trust for Surviving Spouse
4.6.5 IRA to Unitrust for Children
4.6.6 Net Unrealized Appreciation
4.6.7 ESOPs and Qualified Replacement Property
4.6.8 IRA Charitable Rollovers
� Copyright 1999-2026 Crescendo Interactive, Inc.
