Preparing for the Death of the Stretch IRA

Preparing for the Death of the Stretch IRA

What savvy financial professionals can do to protect their clients’ retirement savings

The term “stretching” an individual retirement account refers to the practice of partially sustaining the tax-deferred status of an IRA when, after the death of the owner, the account is left to a non-spouse beneficiary (typically a child or grandchild or perhaps more than one). Stretching an IRA, or a qualified retirement plan, such as an Internal Revenue Code Section 401(k) or Section 403(b) (hereafter all referred to as IRAs), can provide significant financial advantages fo

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