To enable the RRB to determine whether a change of name by a female spouse or widow annuitant was caused by a remarriage.

WHITEHOUSE: Matching Programs Conducted in 1994 and 1995

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

At 4.30am the crowds (only hundreds this time and arriving by car or scooter) gathered under the Column of Hera, the Greek name for Juno who, as Jupiter's spouse, was known as the Queen of the Heavens, a title later to be conferred on the Virgin Mary.

ECONOMIST: Letter from Magna Graecia: Dear George?.?.?. | The

Spouse heirs, of course, can still claim the account as their own and name new heirs.

FORBES: IRA Tips and Traps

Unfortunately, this doesn't work well if the first spouse to die doesn't have enough of the right kind of assets in his own name to fill the trust.

FORBES: While Congress fiddles, lawyers finagle.