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when ia an individual who is a benefiviary determined to be the designated beneficiary of a person's IRA? a. september 30 of the year following

when ia an individual who is a benefiviary determined to be the designated beneficiary of a person's IRA?
a. september 30 of the year following the date of death
b. september 30 immediately following the date of death
c. date of the owner's death
d. 180 days following the date of death

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