Navigating the Estate-bequest Terrain

And, if the surviving spouse is the only non-charitable beneficiary, she can roll any interest gained into an account under her own name.

But if the donor designates a specific sum to the charitable organization and the balance to an individual ($10,000 to charity; balance to daughter), the separate account rule noted above will not apply, and the $10,000 pecuniary bequest should be paid before the Sept. 30 deadline.