IRA Beneficiary Rules After The SECURE Act whitepaper by Jay Kautt, Director of Advanced Sales, Athene

A few highlights:

The SECURE Act made major changes to the liquidation options available to a large group of IRA beneficiaries.  The “stretch” IRA is not completely gone, but is limited to a select group of eligible designated beneficiaries.

The 10-year rule has replaced the stretch for designated beneficiaries and whether RMDs are due insided the 10-year rule depends on if the IRA holder died on or after their RBD.

Knowing these rules will help guide your clients though the inherited IRA maze.