An eligible designated beneficiary is a designated beneficiary who, at the time of the IRA owner or plan participant’s death, is :
A. the surviving spouse of the IRA owner or plan participant,
B. a child of the IRA owner or plan participant who has not reached the age of 21 . Once the child reaches age 21, that child becomes a regular designated beneficiary,
C. disabled.
D. chronically ill, or
E. not described in any of the preceding requirements, who is not more than 10 years younger than the IRA owner or plan participant
