You may name a beneficiary for the assets of the account and continue to contribute to it.

FORBES: Inheriting an IRA Raises Tax Issues

The standard beneficiary form that you fill out when you open the account usually only requires that you name a primary and a secondary beneficiary.

FORBES: Why Your Will Should Name Designated Beneficiaries

If you don't go back to school but do start a family, you can name your child as beneficiary.

FORBES: The tuition estate trick

Do not name your estate as beneficiary that could cause your heirs to lose important income tax benefits.

FORBES: After The Tax Deal: An Estate Plan Check-Up

The new law also makes it possible to name a trust as a beneficiary of your 401(k) without nasty tax consequences.

FORBES: Magazine Article

Choate suggests this alternative: Name your spouse as primary beneficiary of your IRA and your credit shelter trust as the contingent beneficiary.

FORBES: Hoist By Your Own Petard

You name each one an equal beneficiary on your IRA. Moe dies.

FORBES: Why Your Will Should Name Designated Beneficiaries

Your old IRA accounts list your ex-spouse as primary beneficiary because you never removed his or her name.

FORBES: 13 Financial Risks You Can Avoid

But get advice if you want to do this, and don't name an elderly relative as a beneficiary, even as a backup.

FORBES: Magazine Article

Make sure that beneficiary designation forms, which cover retirement assets, name both primary and alternate beneficiaries.

FORBES: After The Tax Deal: An Estate Plan Check-Up