基于安全法案的新规定, there are now much more restrictive rules surrounding a required minimum distribution (RMD) to designated beneficiaries of retirement accounts. 根据更新后的规则, most non-spouse IRA and retirement plan beneficiaries will have to take distributions from inherited retirement accounts within 10 years after the account owner’s death.
在安全法案之前, RMD rules permitted non-spouse beneficiaries to take distributions from an inherited IRA or retirement plan over their life expectancy beginning with the year following the year the account owner died. 像这样, to the extent an individual inherited an IRA from a grandparent, there existed the ability to draw out or stretch the distributions over an extended period. 例如, 如果你在40岁时继承了个人退休账户, 目前美国国税局的预期寿命表显示你有43岁.6年寿命. 因此, you must start taking annual RMDs from the inherited account by dividing the account balance as of the end of the previous year by your remaining life expectancy as of the end of the current year. Your second RMD would equal the account balance as of the end of the following year divided by 42.6, and the pattern would continue until the account balance was depleted.
The new 10-year distribution rule significantly limits the stretch IRA strategy outlined above. It can still work, but only in the limited circumstances when the 10-year rule does 不 apply.
《bet9游戏平台》的RMD变更将会改变 不 affect accounts inherited by a so-called eligible designated beneficiary, namely one who is: (1) the surviving spouse of the deceased account owner, (2)已故帐户拥有人的未成年子女, (3) a beneficiary who is no more than 10 years younger than the deceased account owner, (四)残疾人、慢性病患者.
The new 10-year rule generally applies regardless of whether the account owner dies before or after his or her RMD required beginning date. 在合格的指定受益人死亡后, the account balance simply must be distributed within 10 years. 进一步, when an account owner’s child reaches the age of majority under applicable state law, the account balance must be distributed within 10 years after that date.
有效日期: The Secure Act’s RMD change is generally effective for RMDs taken from accounts whose owners die after 2019. RMD rules for accounts inherited from owners who died before 2020 remain unchanged.
有兴趣了解更多关于安全法案的信息? Download the 安全的行为 eBook from the Schneider Downs 退休的解决方案 team for a full overview of provisions and highlights at jo19.joyerianicaragua.com/secure-act-ebook.
Schneider Downs 财富管理 Advisors, LP (SDWMA) is a registered investment adviser with the U.S. 美国证券交易委员会(SEC). SDWMA provides fee-based investment management services and financial planning services, along with fee-based retirement advisory and consulting services. Material discussed is meant for informational purposes only, 而且这不能被理解为投资, 税务或法律建议. 请注意，个别情况可能有所不同. 因此, this information should be relied upon when coordinated with individual professional advice.
