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Be Careful When Passing Down A Roth IRA

FYI: The allure of tax-free growth has made the Roth individual retirement account an increasingly popular investment vehicle to leave to children or other loved ones. But heirs won’t reap the full benefit of a Roth if it isn’t passed down correctly.
Regards,
Ted
http://www.wsj.com/articles/be-careful-when-passing-down-a-roth-ira-1477275060

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