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.
However, the transfer must be done by: 1  changing the name on the IRA from your name to that of your former spouse (if transferring your entire interest in that IRA), or. 2  a trustee-to-trustee transfer from your IRA to one established by your former spouse.