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Proposed Change in Inherited IRA Distribution Rules by IRS


The passing of the 2019 Secure Act changed the rules about when non-spouse beneficiaries must begin taking money from inherited retirement accounts. Starting in 2020, instead of stretching withdrawals over your lifetime, most investors inheriting an IRA from a parent were subject to a new "10 year rule." This meant annual required minimum distributions (RMDs) were out. Instead, beneficiaries had to take the money - in full - in 10 years. In early 2022, the IRS proposed new changes, and if enacted, some inherited IRA beneficiaries will need to take RMDs again and could face big penalties. Unless a non-spouse beneficiary qualifies for an exception¹, previous guidance stipulated that funds from an inherited 401(k), IRA, 403(b), or other qualified retirement plan (including Roth IRAs) must be taken in 10 years following the year of death. Original guidance indicated disbursements within this 10-year window were optional. Now, proposed regulations from the IRS further complicates the matter by changing previous guidance. For some, this comes years after the death took place. The central change the IRS is proposing would impact beneficiaries who inherited an IRA from a non-spouse who were subject to RMDs on the date of death and passed away after 12/31/2019. Another key aspect that the 2019 Secure Act changed was the required minimum distribution age. Individuals born before July 1, 1949 will retain an RMD age of 70 1/2. People born on or after this date saw their required beginning date increase to age 72. The new IRS proposal would require individuals who inherited a retirement account from decedents meeting this criteria to take RMDs during this 10-year period and fully disburse funds by the end of 10 years. Withdrawals during years one through nine would use the old stretch IRA rules.²Assuming the changes pass, some beneficiaries will have missed a required distribution. Typically, the penalty for such a mistake is 50% of the missed RMD! It's probable that the IRS would waive penalties as the announcement only came in February 2022 and still isn't law. So beneficiaries who should have taken a RMD in 2021 wouldn't have had any opportunity to do so. The new guidelines currently wouldn't alter existing post-Secure Act guidance for beneficiaries who inherited a retirement account from a non-spouse who died before reaching their RMD age. Changes wouldn't apply to individuals who died (at any age) before 2020 or between spouses. The new guidance also wouldn't apply to beneficiaries of Roth IRAs, as Roth IRAs don't have RMDs (Roth 401(k)s, do). However, non-spouse beneficiaries would still need to take all the funds within the 10-year window. The changes to inherited IRAs discussed above seem likely to pass. But until that happens, most individuals may want to consider a wait-and-see approach. All data is taken from the source: Article Link: #beneficiaries #newsyearsday #kingworldnews #newsworldfox #newstodayabc #newstodayusa #...(read more)



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The Internal Revenue Service (IRS) has proposed new rules that could change the way inherited Individual retirement account (IRA) distributions work. Currently, when someone inherits an IRA, they are required to take minimum distributions each year based on their life expectancy. This allows the money in the account to continue growing tax-deferred, providing a source of income for the inheritor. However, under the proposed changes, beneficiaries of inherited IRAs would be required to withdraw the entire balance within 10 years of the account owner’s death. This means that the beneficiary would need to pay taxes on the entire amount they inherited within a shorter timeframe, potentially pushing them into a higher tax bracket. The IRS claims that this change would simplify the rules and ensure that IRAs are being used primarily for retirement savings, rather than as a way to pass wealth on to future generations. They also note that the change would generate revenue for the government, as beneficiaries would be required to pay taxes on the full amount they inherited within a decade. Critics of the proposal argue that it would be unfair to those who have planned their retirement and estate around the existing rules. They also argue that it would make it more difficult for heirs to manage inherited IRA funds and could result in them making poor financial decisions. Additionally, proponents of the current rules argue that inherited IRAs often go towards supporting dependents or others in financial need, and that the proposed changes would make it harder for people to provide for their loved ones after they are gone. The proposed changes are not yet final and are currently open for public comment. It remains to be seen whether the IRS will ultimately adopt the new rules, and if so, how they will be implemented. If you currently have an inherited IRA, it is important to consult with a financial advisor to understand how any proposed changes could impact your financial plan. It may also be worthwhile to submit comments to the IRS during the public comment period to voice your opinion on the proposal. https://inflationprotection.org/proposed-change-in-inherited-ira-distribution-rules-by-irs/?feed_id=97140&_unique_id=645f896d1674f #Inflation #Retirement #GoldIRA #Wealth #Investing #Age #bbcnewsworld #bbcworldnewstoday #beneficiaries #Inherited #ira #IRS #kingworldnews #news24 #newsamericannewsyearsday #newslive #newsontrump #newssource #newsstory #newstodayabc #newstodaydonaldtrump #newstodayinusa #newstodaylocal #newstodayusa #newsus #newsworldfox #newsworldtoday #newsyesterday #newspaper #non #rmds #spouse #InheritedIRA #Age #bbcnewsworld #bbcworldnewstoday #beneficiaries #Inherited #ira #IRS #kingworldnews #news24 #newsamericannewsyearsday #newslive #newsontrump #newssource #newsstory #newstodayabc #newstodaydonaldtrump #newstodayinusa #newstodaylocal #newstodayusa #newsus #newsworldfox #newsworldtoday #newsyesterday #newspaper #non #rmds #spouse

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