Even though there can be tax benefits to deferring payouts from an IRA or a 401K, sometimes this benefit is a minor benefit when compared with the risks of having the asset distributed directly to someone who may have problems handling money.
The rules have changed over the years.
Inherited property, in Oregon, now, is generally not spilt equally among spouses when they divorce.
For tax reasons, it is often wise to pass IRAs, 401Ks, and other tax deferred assets outside of probate, by making sure the beneficiary designations on these assets name actual individuals.
As explained in other articles in this series, Oregon divorce courts are required to make an equitable division of assets when a couple is divorced.
In Oregon, there is a presumption of equitable division of property upon divorce.
In most cases, where there has been a long term marriage, this will mean a roughly equal division of assets.