Steven E. Trytten is a principal in First Foundation, Inc, in Irvine, Calif. Who says procrastination is bad? If you own an interest in an IRA or retirement plan, you are likely to benefit if you can put off paying income tax as long as possible. In fact, if you play your cards right, you can set up your estate plan to give your heirs the option to keep the procrastination going. This type of arrangement is often called a “stretch-out.” In tax-speak, a stretch-out is accomplished if the ...

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