IRAs have become ubiquitous components of estate plans. The SECURE Act of 2019 altered the landscape for IRAs significantly. Just when advisors began to get comfortable with the new 10-year rule, the United States Treasury Department promulgated proposed Treasury Regulations early in 2022 adding additional complexity to that rule by requiring annual distributions for a non-EDB of a participant who died after their Required Beginning Date. Once again, the SECURE Act includes additional provisions with which every advisor should be familiar. Read on to learn more.
- The IRS’ Annual Warning: The 2023 Dirty Dozen - May 19, 2023
- How Tax and Non-Tax Considerations Impact Estate Planning – Part II - May 15, 2023
- How Tax and Non-Tax Considerations Impact Estate Planning – Part I - May 1, 2023