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Vol. 74, No. 1 - Fall 2020




Distributions to Beneficiaries of Tax-Favored Retirement Plans, Before and After the SECURE Act

Individual beneficiaries of tax-favored retirement plans have long enjoyed substantial tax deferral by spreading required minimum distributions (RMDs) over their lifetimes or life expectancies. Often referred to as “stretch” distributions, these extended RMDs attracted the attention of reformers who questioned whether the deferrals served the needs of retirees, or were merely estate planning tools. ...