IRA Trust Client Summary
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IRA Trust Client Summary

6 months ago · 237 KB Download

SECTION

EXCLUSIVE

Resource

available

Under the SECURE Act, post-death required minimum distributions (RMDs) to a "designated beneficiary" (e.g. children) can no longer be "stretched" over that beneficiary's life expectancy. Instead, the designated beneficiary's "inherited" IRA (and/or "inherited" qualified plan) must be completely distributed out to the beneficiary as of December 31st following the tenth anniversary of the IRA/qualified plan owner's death (e.g. 12/31/2030 for an IRA/qualified plan owner dying in 2020). This chart walks you through whether the owner’s IRA should be payable to

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File name: Ira-trust-client-summary.pdf

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