Provisions of will were insufficient to change the beneficiary designation of an individual retirement account (IRA), there being no evidence that the decedent made reasonable efforts to comply with the terms of the account; objections to payments to claimant were overruled where payments by decedent for claimant were carefully documented and there was credible testimony that the payments were loans and not gifts.  Sipos Estate, 5 Fid.Rep.3d 256, No. 526 DE of 2013 (O.C. Phila. 3/4/2015) (opinion by Herron, J.).