Intestinal glands or crypts (of Lieberkuhn) secrete water and electrolytes to combine with mucus to form intestinal juice. Intestinal epithelial cells contain brush border enzymes in their microvilli cell membranes; these enzymes complete the chemical digestion of foodstuffs.
If you own a Roth IRA at death and it passes to someone other than your spouse, it will be included in your taxable estate. There is one way Roth IRAs provide an estate tax benefit. Roth IRAs contain after-tax dollars.That means the size of your estate has been reduced by the amount of tax you paid on those dollars.ne rule that does not change is the requirement for the Roth IRA to exist at least five years before earnings can be withdrawn tax-free. To be more precise, earnings can be withdrawn tax-free beginning on the first day of the fifth taxable year after the year the Roth IRA was established.
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 However, remember that as stated above, all money withdrawn from a Traditional IRA is subject to income tax treatment. 1  Example: Jack inherits a $250,000 IRA account in 2011 and immediately withdraws it all.his option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.