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

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

    “But because that person’s estate had to pay a federal-estate tax, you get an income-tax deduction for the estate taxes that were paid on the IRA. You might have $1 million of income with a ...

  3. Should My Estate Be My IRA Beneficiary? - AOL

    www.aol.com/finance/estate-ira-beneficiary...

    In the case of passing on your individual retirement account or an IRA, you have two choices. You can name a beneficiary or multiple beneficiaries to receive the income from … Continue reading ...

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

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

    For example, while most non-spouse beneficiaries must spend down the accounts in 10 years, they only have a required minimum distribution (RMD) each year if the decedent was past the RMD age.

  5. Required minimum distribution - Wikipedia

    en.wikipedia.org/wiki/Required_minimum_distribution

    Legislation passed in 2006 allows qualified retirement plans to be amended to offer a "nonspouse rollover". If the rollover is available, a beneficiary may make a direct transfer of the funds to an inherited IRA, which must be in the name of the decedent for the benefit of the named beneficiary. This became effective beginning in 2007.

  6. Estate planning - Wikipedia

    en.wikipedia.org/wiki/Estate_planning

    In the United States, without a beneficiary statement, the default provision in the contract or custodian-agreement (for an IRA) will apply, which may be the estate of the owner resulting in higher taxes and extra fees. Generally, beneficiary designations are made for life insurance policies, employee benefits, (including retirement plans and ...

  7. Can You Name a Child As Your IRA Beneficiary? - AOL

    www.aol.com/finance/name-child-ira-beneficiary...

    However, due to the 10-year rule (and the complexity of estate planning more broadly), it makes sense to meet with a financial advisor before you decide if passing an IRA to a beneficiary is the ...

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

    www.aol.com/finance/rules-withdrawing-inherited...

    Inherited Roth IRA: Beneficiaries can usually make withdrawals penalty and tax-free. However, there are many inherited IRA rules that might affect this as well. However, there are many inherited ...

  9. Pension Protection Act of 2006 - Wikipedia

    en.wikipedia.org/wiki/Pension_Protection_Act_of_2006

    The Pension Benefit Guaranty Corporation (PBGC) is a federal corporation created under the Employee Retirement Income Security Act of 1974. It currently guarantees payment of basic pension benefits earned by 44 million American workers and retirees participating in over 29,000 private-sector defined benefit pension plans.