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 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