Beneficiary

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The Economic Times  Mar 30  Comment 
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MarketWatch  Dec 4  Comment 
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Motley Fool  Sep 10  Comment 
These simple tips can help your heirs avoid headaches and taxes after your death.




 
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Beneficiary - means the individual(s) or entity designated by a Participant to receive the balance of the Participant’s Deferral Account in the event of the Participant’s death prior to the payment of the Participant’s entire Deferral Account. To be effective, any beneficiary designation shall be filed in such manner as prescribed by the Committee. A Participant may revoke an existing beneficiary designation by filing another Beneficiary designation in such manner as prescribed by the Committee. The latest beneficiary designation received by the Committee shall be controlling. If no Beneficiary is named by a Participant or if he survives all of his named Beneficiaries, the Deferral Account shall be paid in the following order of precedence:

	(a)	the Participant’s spouse;

	(b)	the Participant’s children (including adopted children), per stirpes; or

	(c)	the Participant’s estate.
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