You may designate EOFULA as the beneficiary of a company pension or profit-sharing plan or a private fund such as an IRA, 401(k) or other qualified pension plan. EOFULA may be listed as beneficiary of the entire account, a percentage of the account or as the final beneficiary after your death or that of another beneficiary. The proceeds of these plans are distributed outside of probate and entirely free from federal estate tax when given to EOFULA.You may designate EOFULA as the beneficiary of a company pension or profit-sharing plan or a private fund such as an IRA, 401(k) or other qualified pension plan. EOFULA may be listed as beneficiary of the entire account, a percentage of the account or as the final beneficiary after your death or that of another beneficiary. The proceeds of these plans are distributed outside of probate and entirely free from federal estate tax when given to EOFULA.