When most people think about estate planning, the focus is usually on who gets what . Names are listed, percentages assigned, and the assumption is that the work is done. But when it comes to retirement accounts, how  beneficiaries inherit can be just as important — and far more expensive — than who  inherits. As a CPA, I see this mistake more often than you’d expect. It’s quiet, technical, and rarely explained clearly — until the tax consequences show up. Separate Inherited