Question: what is the date for determining when a person is a beneficiary of an IRA plan? a date of the owner's death b december 31st

what is the date for determining when a person is a beneficiary of an IRA plan?

a date of the owner's death

b december 31st of the year of the owner's death

c september 30th of the year following the date of the owner's death

d december 31st of the year following the date of the owner's death

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