Excerpt
Reviewing Non-Spouse IRA Beneficiary Rules
At the end of last year, Congress was considering tying up a tax revenue loophole known as the Stretch IRA. Currently, a traditional IRA can be passed from one generation to the next, thereby extendingt ax-deferred growth to a non-spousal beneficiary.In recent months, Congress has been distracted by budget bills and healthcare legislation; but as Congress turns its attention to tax reform in the coming months, this loophole could be on the table again.
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