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.
The RMD funds withdrawn, though, can be used to contribute to a Roth IRA if the IRA owner qualifies to make a Roth IRA contribution. But that contribution is limited to $6,000. The RMD can also be used as a source to help pay the tax on the conversion of the remainder of the IRA account(s).Starting in 2010, any non-spouse beneficiary who inherits a qualified plan is eligible to convert that plan to an inherited Roth IRA, and the plan must allow this transfer.he RMD can also be used as a source to help pay the tax on the conversion of the remainder of the IRA account(s). Starting in 2010, any non-spouse beneficiary who inherits a qualified plan is eligible to convert that plan to an inherited Roth IRA, and the plan must allow this transfer.