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Chapter 4 - Specific Property Gifts
> 4.6 IRA, Pension and IRD
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