Example: bankruptcy
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The GUIDE to Stretch IRA Rules Under the SECURE Act
www.sequoia-financial.comDistribute using the Single Life Expectancy Table using the spouse’s current age each year. Distributions do not have to begin until the owner would have turned 70½. Distribute using the Single Life Expectancy Table using the beneficiary’s age at year-end following the year of the owner’s death reduced by 1 for each subsequent year.