- Ag Docket
(decedent established IRA account and named spouse as primary beneficiary and couple’s revocable trust as contingent beneficiary; under amended trust language, upon death of surviving spouse, $100,000 to be distributed to church; decedent changed contingent beneficiaries numerous times; spouse died and charitable trust named primary beneficiary; ultimately, decedent designated payouts to go directly to named charities rather than through trust and single charity named as beneficiary – Univ. of Ariz. Foundation for Breast Cancer Research; church received $100,000 and claimed entitlement to IRA proceeds in addition; trial court determined that Foundation was sole beneficiary; on appeal, court affirmed based on evidence that decedent did not want church to be IRA beneficiary).
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