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Stretch is Dead, Now What?Stretch is Dead, Now What?

Evaluating the options for planning with retirement benefits after the SECURE Act.

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15 Min Read
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For many wealthy families, leaving a traditional individual retirement account, or better yet a Roth IRA, to the next generation remains a powerful planning tool.

The Setting Every Community Up for Retirement Enhancement (SECURE) Act1 has dramatically changed the estate-planning options available to individuals with assets held in IRAs.2 IRA owners have long relied on the ability to stretch the tax-deferred life of an IRA beyond the IRA owner’s death, that is, the IRA owner could make the IRA payable to a designated beneficiary at death, typically an individual or a special type of see-through trust, and that designated beneficiary (or trust) could then take the required minimum distributions (RMDs) over his life expectancy (or the life e...

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About the Authors

Gregory D. Singer

Senior Vice President, Capital Group Private Client Services

Gregory D. Singer is an asset allocation and wealth planning specialist at Capital Group Private Client Services. Prior to joining Capital Group in 2012, Greg was a senior managing director with AllianceBernstein serving in wealth planning, investment and marketing roles. Previously, he was a director for the Pepsi-Cola Company, where he held positions in finance, strategy and marketing. He has also served as the lead strategist for a subsidiary of The Limited and as an M&A analyst for Lehman Brothers. Singer concurrently earned a BS in finance and a BAS in computer science from the University of Pennsylvania, and he holds an MBA in finance from the Kellogg School of Management at Northwestern University. He has published extensively in industry press and academic journals and has been cited in numerous periodicals, including The Wall Street Journal and The New York Times. He is also a member of the investments editorial board for Trusts & Estates magazine. Greg is based in New York.

Anne Gifford Ewing

Senior Vice President, Capital Group Private Client Services

Anne Gifford Ewing is a senior vice president and senior trust and estates specialist at Capital Group Private Client Services in Los Angeles.

Stacey Delich-Gould

Senior Vice President and Trust & Estate Specialist, Capital Group Private Client Services

Stacey Delich-Gould is a senior vice president and trust & estate specialist with Capital Group Private Client Services in New York City.