The document discusses IRS private letter rulings regarding the transfer of annuities and IRAs to tax-exempt charities or foundations. It highlights that such transfers do not trigger income in respect of a decedent (IRD) to the estate, and only the charities include distributions in gross income. The document also notes that the form of bequest is important to avoid triggering IRD.
doj/DataSet10/EFTA01454377.pdf
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