Chad Boudreaux is a 58 -year old riverboat captain. He grew up in New Orleans and has worked on the Mississippi River his entire life. He works for a private company in New Orleans called Crescent River Pilots Inc. (CRP) and is married to Patricia, who is 35 years old. They have a seven-year-old son, named River. CRP sponsors a 401(k) plan that offers a Roth account and a separate ESOP. Chad has the following retirement plan accounts: 1. Can Chad change the beneficiary designations on his IRAs without spousal consent? 2. Can Chad change the beneficiary designations on his non-IRA retirement plans without spousal consent? 3. If Chad were to die in 2023 and River was to inherit the inherited IRA, how would he comply with the minimum distribution rules? 4. If Chad retires from CRP and takes a lump sum distribution from the ESOP. what is his Net Unrealized Appreciation (NUA)? Chad Boudreaux is a 58 -year old riverboat captain. He grew up in New Orleans and has worked on the Mississippi River his entire life. He works for a private company in New Orleans called Crescent River Pilots Inc. (CRP) and is married to Patricia, who is 35 years old. They have a seven-year-old son, named River. CRP sponsors a 401(k) plan that offers a Roth account and a separate ESOP. Chad has the following retirement plan accounts: 1. Can Chad change the beneficiary designations on his IRAs without spousal consent? 2. Can Chad change the beneficiary designations on his non-IRA retirement plans without spousal consent? 3. If Chad were to die in 2023 and River was to inherit the inherited IRA, how would he comply with the minimum distribution rules? 4. If Chad retires from CRP and takes a lump sum distribution from the ESOP. what is his Net Unrealized Appreciation (NUA)