Skip navigation
te0402 welber.jpg

Security for Disabled and Chronically Ill Beneficiaries

What we know now and what further guidance is needed.

The Setting Every Community Up for Retirement Enhancement (SECURE) Act dramatically changed the required minimum distribution (RMD) rules established in Internal Revenue Code Section 401(a)(9) for most non-spouse individuals who inherit individual retirement accounts and employer plan benefits, including IRC Sections 401(k) and 403(b) plans. Most non-spouse individual beneficiaries, who are called “designated beneficiaries,”1 must take their benefits using the new 10-year rule set

All access premium subscription

Please Log in if you are currently a Trusts & Estates subscriber.

If you are interested in becoming a subscriber with unlimited article access, please select Subscription Options below.

Questions about your account or how to access content?

Contact: [email protected]

Hide comments


  • Allowed HTML tags: <em> <strong> <blockquote> <br> <p>

Plain text

  • No HTML tags allowed.
  • Web page addresses and e-mail addresses turn into links automatically.
  • Lines and paragraphs break automatically.