BENEFACTOR

A benefactor is a person or other entity providing money or other benefits to another; the person receiving them is called a beneficiary.
Benefactors come in many forms such as an alumnus from a university giving back to their college or individuals providing scholarships to others.
By passing on items through death, a deceased is considered a benefactor. Whether they are passing on an IRA^[1] or a will.

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References

1. "Passing on an IRA", Forbes