digital abstract art
Resources

IRAs Payable to Trusts after the Secure Act

Jan 28, 2025 · 345.4 KB Download

SECTION

EXCLUSIVE

Resource

available

A trust can still be a beneficiary under the SECURE Act. However, the ten-year rule will now apply. Use this decision chart to understand the following:

  • When the ghost life expectancy versus 5-year rule applies

  • Which tables to use when a surviving spouse is a trust beneficiary

  • What to do when a minor child of the decedent is a trust beneficiary

  • What happens when a disabled or chronically ill person is the only current trust beneficiary and any other interest

Download the IRA Payable to trusts

File name: Iras-trust-secure-regulations.pdf

Reserved for PFP Section Members

Already a PFP Section Member?

Log in with your account
 
Forgotten email
Forgotten password

Not a PFP Section Member?

To gain access to exclusive content, your first step is to join the AICPA & CIMA.

Discover the benefits of:

Related content

}