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New Rules for Inherited IRAs By Surviving Spouses

Changes made by the SECURE 2.0 Act.

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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