Employment Law Questions? Ask an Employment Lawyer.
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If you are asking if pension or retirement accounts are part of a deceased's estate, then generally the answer is no. These type of accounts have designated beneficiaries, just like life insurance policies, and are paid directly to the named beneficiary. The only time that they would normally be part of the estate assets would be if the estate was named as the beneficiary and any spouse had signed off on a waiver of any rights to it under a federal law called ERISA that governs pensions and company sponsored retirement plans.