QUOTE (Sieve @ Mar 12 2009, 01:45 PM)

In the absence of a signed beneficiary designation form, remember that there is a designated beneficiary based on the plan's provisions that are applicable when there is no beneficiary designation form. (Treas. Reg. Section 1.401(a)(9)-4, Q&A-2.)
Agreed. But if it turns out that the estate becomes the beneficiary then my previous post applies.