IRA Beneficiary Designations

I find that most people do not want to think about their own death, but usually realize they need a will.  However, it is equally important to think about those assets that pass outside of your will, such as retirement accounts.  Designating a beneficiary is really a bit trickier than most people think - such as not naming a minor, or setting up tax planning trusts, but simply naming your spouse.  I recently read a relevant article that highlights some of these issues.
http://trustsandestates.com/news/estate_death_ira_beneficiary/