The Setting Every Community Up for Retirement Enhancement (SECURE) Act dramatically changed the required minimum distribution (RMD) rules established in Internal Revenue Code Section 401(a)(9) for most non-spouse individuals who inherit individual retirement accounts and employer plan benefits, including IRC Sections 401(k) and 403(b) plans. Most non-spouse individual beneficiaries, who are called “designated beneficiaries,”1 must take their benefits using the new 10-year rule set
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