Mulch adds to the beauty and tidiness of a garden. It also enhances growing conditions by protecting the root zones of plants and moderating soil temperatures. Mulch may make a garden look tidy, but the work it does to improve the growing conditions for plants is what makes it most appealing.
Retirement Topics - Beneficiary. A beneficiary can be any person or entity the owner chooses to receive the benefits of a retirement account or an IRA after he or she dies. Beneficiaries of a retirement account or traditional IRA must include in their gross income any taxable distributions they receive.
Upon inheriting the IRA account, a beneficiary can opt to immediately take his or her entire share out of the IRA. However, remember that as stated above, all money withdrawn from a Traditional IRA is subject to income tax treatment. 1  Example: Jack inherits a $250,000 IRA account in 2011 and immediately withdraws it all.his option is available only to a surviving spouse named as beneficiary. No other beneficiary can do this. 1  Example: Jack is the surviving spouse and sole beneficiary of his wifeâs IRA. 2  Jack may rollover the funds into his own IRA.