Estate of Bruce

This is an appeal from an order certified pursuant to Rule 54(b), M.R.Civ.P. In that order, the District Court for the Eleventh Judicial District, Flathead County, determined that a Paine Webber individual retirement account (IRA) is part of the estate of Glendon Cecil Bruce. We reverse.

The issue is whether the court erred in ruling that the designated contingent beneficiaries of the Paine Webber IRA, Alison Bruce and Jonathan Bruce, are not entitled to the proceeds of the IRA.

In 1986, Glendon Cecil Bruce established a PaineWebber IRA account. He named his wife, Isabel, as the primary…