Any income your beneficiary receives after your death that would have gone to you if you were still alive is described as income in respect of a decedent.
One example is the income your beneficiary gets as a minimum required distribution from your 401(k) or IRA. In this case, your beneficiary pays tax on that income at his or her ordinary rate, as you would have.
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- Annuitant, Beneficiary, Contingent beneficiary, Funds Receivable, Inherited IRA, Pension maximization, Per capita, Per stirpes, Refund
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