The article "Family Finances = Complex Puzzle" (May 29) brings needed attention to difficult issues facing couples in second marriages.

The example in the article suggested that a husband with a $1 million IRA create and name a trust as the beneficiary. Then, when he dies, the income from the trust could go to his wife. When she dies, the remaining funds could be distributed to children. (This trust is called a QTIP trust.) It also was suggested that both the IRA owner and his wife each hire an estate attorney.

I vehemently disagree with the proposed solution. Creating a QTIP trust as a beneficiary of an IRA accelerates income taxes to the detriment of both the surviving spouse and the children.

Our analysis indicates the acceleration of these taxes could cost the heirs $750,000 or more.

Another problem is that the wife only has an income stream and the children have to wait for her to die before they inherit anything.

Readers with $1 million can't afford the fees generated by the quoted solution. Start with fees for two attorneys to negotiate and draft the trust. Then add the annual costs of maintaining the trust after she dies.

A much better solution is to provide the surviving spouse with a percentage and children of prior marriages get the rest. There may be an issue determining who gets what percentage, but it is clear and simple.

This solution provides much more money for the heirs and much less for the IRS, the CPA, the trustees and the attorneys.