In today’s world, many people accumulate the vast majority of their wealth in an IRA.  This is not a bad thing.  However, there are some very important rules you need to understand about how IRAs work for estate planning purposes to ensure that not only the people you want receive the funds in the IRA but also that they get the maximum benefit from the funds in the IRA.  This article is an excellent overview of  planning for the transfer of an IRA.

When Bad Things Happen To Good People With IRAs – Forbes.