Final IRS regulations released in 2024 provide significant guidance on the use of trusts as retirement account beneficiaries. Because the SECURE Act bifurcated account beneficiaries into two ...

If the IRA owner died before age 72, the beneficiaries would be subject only to the 10-year rule, the IRS said in the proposal. But if the owners died on or after their required beginning date for ...

Regulation and compliance Final IRS rules to IRA beneficiaries: Get going on those RMDs already By Tobias Salinger August 07, 2024, 4:03 p.m. EDT 5 Min Read ...

The IRS provided welcome relief from Code section 401(a)(9) RMD compliance for 2021 and 2022 for post-death distributions to beneficiaries under IRAs and defined contribution plans. IRS Notice ...