"Ir As: The Pros And Cons Of Converting"

In "IRAs: The pros and cons of converting" (Personal Business, Feb. 2), the rules governing bequeathing of a traditional individual retirement account to someone other than the owner's spouse were oversimplified. An IRA can be structured so that a beneficiary other than a spouse can withdraw the funds over a period longer than one year.

    Before it's here, it's on the Bloomberg Terminal.