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.
For one thing, the estate tax applies to assets you own in a Roth IRA the same way it applies to assets you own in a regular IRA. Whatâs more, if you die less than five years after setting up a Roth IRA, your beneficiaries may have to pay tax on earnings if they withdraw them too soon.s a result, a beneficiary may have to pay tax on earnings withdrawals if the original ownerâs death and the beneficiaryâs withdrawal both occur shortly after the Roth IRA is established. This result isnât as harsh as it may seem, however.