When the client has multiple beneficiaries for his IRA money, the client should generally;

A: Designated multiple beneficiaries for each IRA (e.g. 50% of each account balance goes to the spouse and 25% goes to each of the two adult children)

B: Set up a separate IRA for each beneficiary via tax-free direct (trustee-to-trustee) transfers.

C: Leave other assets instead, because of the tax complications.

D: Designate beneficiaries in his or her will but avoid making actual account beneficiary designations by turning tn the required paperwork to the IRA trustee or custodian.