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predecease |
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predecease v. die before someone else, as "if my brother, Harry, should predecease me, his share of my estate I give to his son, Eugene." How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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| Impose and disclose in the plan's death-benefit-beneficiary forms who the default beneficiary will be if the participant fails to name a beneficiary or if the beneficiary predeceases the participant. For instance, the beneficiary designation would read: "One-third to the trust for my spouse and if she predeceases or disclaims, this one-third shall be added to the other two-thirds; one-third to the trust for my son Jeffrey. As a result of this high effective tax rate, individuals receiving IRA distributions who have elected to recalculated life expectancy with their spouses as beneficiaries face a difficult problem if the nonparticipant spouse predeceases the participant. |
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