Microsoft has been the primary beneficiary from solid PC market growth in the past along with Dell, Hewlett-Packard and Apple.

FORBES: Microsoft Sails To $41 If Tablets Don't Destroy PC Market

The spouse is often both the executor and primary beneficiary of the estate.

FORBES: It's your Buy-Sell Agreement ... But Does Your Wife/Husband/Partner Approve?

The report pulls no punches when arguing that AARP is a primary beneficiary of Obamacare in that the end of Medicare Advantage programs (and the overcharges to the taxpayers that comes with them) will result in an increase in the supplemental Medicare policies that AARP endorses.

FORBES: GOP Launching Multi-Pronged Attack On Senior Citizens

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

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