I was working yesterday with a surviving spouse. Her husband had passed away and she has an illness. Oftentimes when one spouse dies, the surviving spouse and those family members get concerned about how to protect the surviving spouse's money if the surviving spouse has to enter a nursing home in the future. So there were some serious discussions about that because in this particular case the surviving wife has an illness where it increases the likelihood that she'll have to enter a nursing home in the future. So one big important discussion we had involved the husband owning some IRA's and he had named his wife as the beneficiary. So if she actually took those IRA's and put them in her name she really could never get those IRA's out of her name for medicaid eligibility planning purposes without taking the money out of the IRA and paying a fortune in income tax to the IRS. However, she can, what's called "disclaim" his IRA. She's really refusing it, letting those IRA funds go down to her child, and then her child will have some income tax consequences. Her child will have to take this required distributions. It's something that needs to be seriously considered if this surviving spouse needs to do this medicaid planning. You really need to think twice before the surviving spouse accepts the benefits of the IRA. So be aware of all of that before you take action. I'm Paul Rabalais, have a great day!