The value of a tax-deferred retirement account in its death beneficiary’s hands is maximized when the beneficiary stretches distributions out over his lifetime using required minimum distributions (RMDs). But, many beneficiaries fail to take advantage of stretch distributions. Instead, the account is emptied out soon after it’s inherited. That may be due either to a lack of understanding about the value of taking stretch distributions or to perceived financial ...

All Access Premium Subscription

Your subscription will include 12 months of Trusts & Estates magazine, access to premium content on, and Trusts & Estates plus iPad app.

Already registered? here.