The average life expectancy of West Virginians is 75.4 years of age. If you started working at the age of 16 and you retire at age 66, you will have worked for over two-thirds of your entire life and over 87 percent of your adult life. That is a lot of time dedicated to building your retirement savings and planning for retirement . . . and very little time left to enjoy retirement. Presumably, 50 working years or more could provide one or more nice-sized IRAs to fund your retirement as well as something to leave a beneficiary upon your death. But do you know how to fit an IRA in your WV estate plan?