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Which of the following is TRUE if the owner of an IRA names their spouse as beneficiary, but then dies before any distributions are made? Surrender charge is applied The account can be rolled into the surviving spouse’s IRA Distributions will be received tax-free if surviving spouse is over age 59 1/2 Future distributions are payable to the owner’s estate

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Which of the following is TRUE if the owner of an IRA names their spouse as beneficiary, but then dies before any distributions are made?
Surrender charge is applied
The account can be rolled into the surviving spouse’s IRA
Distributions will be received tax-free if surviving spouse is over age 59 1/2
Future distributions are payable to the owner’s estate

 
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