Teresa names “my husband” as the primary beneficiary of her retirement plan and “my children” as the contingent beneficiary of her retirement plan. Which of the following distribution options will be available to the children if Steve predeceased Teresa?

a. The children could each create an inherited IRA and take distributions over their respective life expectancies.

b. Distributions will have to be paid over Steve’s life expectancy.

c. Distributions will have to be paid within 5 years.

d. Distributions will be based on their oldest son Andrew’s life expectancy.