The Latest Developments in the Death of the Stretch IRA

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.  <