After the SECURE Act, most IRA beneficiaries are required to withdraw the balance of the account within 10 years after the owner’s death. The details of those rules can be found in Brent’s prior post here. In that post, Brent also introduced the concept of using an Accumulation Trust (i.e. a trust as beneficiary of an IRA that…

There are two schools of thought on naming at trust as a beneficiary of an IRA: (1) NEVER DO IT, and (2) do it if it meets your goals. The First camp lives and dies on the belief that naming a trust accelerates distributions from the IRA–thus more tax sooner, and that is usually bad.…