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  2. Inherited IRA rules: 7 things all beneficiaries must know - AOL

    www.aol.com/finance/inherited-ira-rules-7-things...

    4. Take the tax break if you’re entitled to it. An inherited IRA may be taxable, depending on the type. If you inherit a Roth IRA, you’re free of taxes.

  3. What happens to your investment accounts after you die? - AOL

    www.aol.com/finance/what-happens-to-investment...

    Individual taxable brokerage accounts. Your individual taxable investment account belongs only to you. That’s why adding a beneficiary to your individual account is the fastest way to transfer ...

  4. The IRS just updated the rules for inherited IRAs. What ... - AOL

    www.aol.com/finance/irs-just-updated-rules...

    If the deceased owner of the IRA had a RMD, then the beneficiary's annual distribution will be based on their own life expectancy, with all of the money withdrawn by the end of the tenth year. And ...

  5. Required minimum distribution - Wikipedia

    en.wikipedia.org/wiki/Required_minimum_distribution

    A nonspouse IRA beneficiary must either begin distributions by the end of the year following the decedent's death (they can elect a "stretch" payout if they do this) or, if the decedent died before April 1 of the year after he/she would have been 72, [a] the beneficiary can follow the "5-year rule". The suspension of the RMD requirements for ...

  6. Rules for Withdrawing From an Inherited Roth IRA - AOL

    www.aol.com/rules-withdrawing-inherited-roth-ira...

    A required minimum distribution refers to a rule that says a beneficiary of an inherited traditional or Roth IRA must make annual distributions of at least a certain amount based on IRS formulas ...

  7. Charitable remainder unitrust - Wikipedia

    en.wikipedia.org/wiki/Charitable_remainder_unitrust

    A charitable remainder unitrust (known as a "CRUT") is an irrevocable trust created under the authority of the United States Internal Revenue Code § 664 [1] ("Code"). This special, irrevocable trust has two primary characteristics: (1) Once established, the CRUT distributes a fixed percentage of the value of its assets (on an annual or more frequent basis) to a non-charitable beneficiary ...

  8. What is transfer on death (TOD) for estate planning? - AOL

    www.aol.com/finance/transfer-death-tod-estate...

    For capital gains, beneficiaries get a step-up in basis to the fair market value of the assets at the date of your death, which can provide significant tax benefits if the assets have appreciated ...

  9. What You Need to Know About Secondary or Contingent Beneficiaries

    www.aol.com/finance/know-secondary-contingent...

    A secondary beneficiary, also called a contingent beneficiary, is a person or entity entitled to get a distribution of assets from an estate or trust after the estate owner's death if the primary ...