For many donors, an ideal method of giving is through a retirement plan gift.  Because taxes are deferred in many pension and retirement plans—including standard IRA’s—the taxes are often paid upon the death of the covered retiree. This results in an unusually high tax for your heirs.  To avoid such high taxes, you may want to consider naming your spouse as the primary beneficiary of your plan, with Pattie A. Clay Foundation as the final contingent beneficiary.