Passage of the Setting Every Community Up for Retirement Enhancement (SECURE) Act,1 effective Jan. 1, 2020, launched many headlines to the tune of “The Stretch is Dead.” This catchphrase tacitly refers to Internal Revenue Code Section 401(a)(9) and its accompanying regulations extending substantial income tax deferral of an individual retirement account over a beneficiary’s life expectancy. With some exceptions, the SECURE Act amended IRC Section 401(a)(9) to eliminate the life
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