![0620 TE SINGER Getty Images.jpg 0620 TE SINGER Getty Images.jpg](https://eu-images.contentstack.com/v3/assets/bltabaa95ef14172c61/blt08931e266ff59df7/6734b33da8f7e2e2709b55b0/0620_20TE_20SINGER_20Getty_20Images.jpg?width=1280&auto=webp&quality=95&format=jpg&disable=upscale)
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...
Unlock All Access Premium Subscription
Get Trusts & Estates articles, digital editions, and an optional print subscription. Choose your subscription now and dive into expert insights today!
Already Subscribed?