Under the new Setting Every Community Up for Retirement Enhancement (SECURE) Act that became effective for plan participants (PPs) dying after 2019, individual retirement accounts and other qualified retirement plans left directly to beneficiaries, or to certain see-through trusts for beneficiaries, must be entirely distributed no later than Dec. 31 of the 10th consecutive calendar year that follows the year of the death of the owner (PP) of the IRA/plan.1 This is known as the “10
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