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Unlikely Trust Beneficiaries Shouldn’t Affect Required Minimum Distributions

A fix is needed.

Tax-deferred retirement accounts, such as individual retirement accounts and tax-qualified employer-sponsored retirement accounts, must make required minimum distributions (RMDs), including after the death of the employee or account owner.1 Typically, RMDs may be made over the life expectancy of the account’s death beneficiary, provided that the beneficiary meets the definition of “designated beneficiary.”  


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