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.
If you were the sole beneficiary, you can transfer the assets into a new or existing Roth IRA of your own, and will then follow regular Roth IRA rules, not being able to withdraw funds tax-free until you reach the age of 59 1/2 and the account has existed for at least five years.