The GUIDE to Stretch IRA Rules Under the SECURE Act

For Roth IRAs, the accumulation is somewhat different, as Roth IRAs are not subject to Required Minimum Distributions (RMD) for the original account owner. It is the opinion of the authors of this Guide that Roth 401(k), Roth conversions and Roth IRA will be much more attractive in planning for beneficiaries under the new law.

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