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Stretching an individual retirement account refers to the practice of sustaining the tax-deferred status of an inherited IRA for as long as possible when the beneficiary is someone other than a spouse (typically, a child or children). In two articles I wrote for Trusts & Estates in 2016,1 I demonstrated that the ability to stretch an inherited IRA could make a difference of hundreds of thousands, or even millions, of dollars over a beneficiary’s lifetime. <
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