If you no longer depend on your retirement funds to assure your financial security, you may want to use these assets to establish a planned gift.  Since IRA's and pensions are often the most heavily taxed assets in an estate, they are ideal for creating a testamentary gift.  This enables you to leave less tax-burdened assets to your heirs.

The procedure is simple.  Obtain a "Change of Beneficiary" form from your retirement fund administrator, and name AFHU as the new beneficiary.  You may alternatively arrange for the funds to pass to a Charitable Remainder Trust for the benefit of one or more of your heirs.