On the date of death, what do you own at its fair market value? How would you like to discover little known IRA retirement plan investing tools that practically pay for themselves and yet do not need to worry about Roth IRA contribution limits? I don’t need to go out there and start taking the money out. I’m over the age of 59 ½, I don’t need the money, I have other sources of income, so I’m going to let it grow and leave it there.” He’s going to come back to you and say, “Stretch IRA, stretch IRA!” What does that mean? So you’ll stretch the payments and the assumption is that stretching the distributions from the IRA, the individual is going to be in a lower tax bracket. You don’t have to go off shore to get tax free retirement income.