Trusts & Estates – IRA – Change of Beneficiary – Strict Compliance – New York Law

Trusts & Estates – IRA – Change of Beneficiary – Strict Compliance – New York Law (access required)

Smith v. Marez Where the decedent did not fill out the change-of-beneficiary forms for his IRAs with the required information, but where he clearly revoked his prior beneficiary designations, the decedent’s widow became the owner of the decedent’s IRAs. We affirm summary judgment for the widow.

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