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rule that does not change is the requirement for the Roth IRA to exist at least five years before earnings can be withdrawn tax-free. To be more precise, earnings can be withdrawn tax-free beginning on the first day of the fifth taxable year after the year the Roth IRA was established.
A spouse named as beneficiary of an IRA may treat it as though it has been her account all along. She can take money out or leave it in the IRA. If you leave the IRA to a family member other than your spouse, he must start taking distributions sooner.He can cash out the entire account at once or convert the IRA into a life annuity, which will give him monthly payments for the rest of his life.f you leave the IRA to a family member other than your spouse, he must start taking distributions sooner. He can cash out the entire account at once or convert the IRA into a life annuity, which will give him monthly payments for the rest of his life.