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New Rules for Inherited IRAs By Surviving Spouses

Changes made by the SECURE 2.0 Act.
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Section 327 of the SECURE 2.0 Act of 2022 (SECURE 2.0 Act), effective in 2024, which modified Internal Revenue Code Section 401(a)(9)(B)(iv), will provide over $1.1 billion in estimated new tax benefits for surviving spouses and trusts for them, but it also complicates planning and may have traps for the unwary.1

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