You can attain inner bliss by mastering the art of drafting the specialized provisions that qualify a trust for stretch-out if designated as a beneficiary of a retirement plan. Here’s how. Distribution Stretch-Out “Retirement plan” broadly includes any plan, individual retirement account or Roth IRA subject to minimum required distribution (MRD) rules. “Stretch-out” refers to the ability to take MRDs from a retirement plan after the death of the ...

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