Tax & RetirementToday
New IRS Guidance on SECURE Act 2.0: What Estate Planners Need to Know
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The Treasury just released long-awaited final regulations on inherited retirement accounts. Here's how the 10-year rule changes your planning conversations.
When Congress passed SECURE Act 2.0, it left dozens of open questions about inherited IRAs, the new 10-year payout window, and the exceptions for eligible designated beneficiaries. The final regulations issued this month resolve most of those questions and quietly tighten the screws on stretch strategies that have been popular since 2019. For most non-spouse beneficiaries, annual RMDs are now required during the 10-year window — not optional. That single change reshapes how we draft conduit and accumulation trusts...
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