Inherited IRA Guide

Most non-spouse beneficiaries who inherit an IRA after December 31, 2019 must distribute the entire account by the end of the 10th year following the year of death — no exceptions, no extensions. If the original owner died BEFORE their Required Beginning Date (generally April 1 of the year after turning 73), the beneficiary has flexibility on timing within the 10-year window — no annual RMDs are required, but the account must be empty by year 10. If the original owner died ON OR AFTER their RBD, the beneficiary must take annual RMDs (calculated using the beneficiary's life expectancy via IRS Single Life Table) AND empty the remaining balance by year 10. Five categories of Eligible Designated Beneficiaries (EDBs) still qualify for the pre-SECURE stretch: surviving spouses, minor children of the deceased (until majority), disabled individuals, chronically ill individuals, and beneficiaries not more than 10 years younger than the deceased. Surviving spouses have the most options: (1) roll into their own IRA (resets RMDs to their own schedule), (2) remain as beneficiary on the inherited IRA (allows penalty-free withdrawals before 59.5), or (3) elect the 10-year rule.

Key facts

10-year distribution deadline: The entire inherited IRA must be distributed by December 31 of the 10th year following the year of the original owner's death. This applies to all non-EDB designated beneficiaries for IRA owners who died after December 31, 2019. The 10-year clock is absolute — there are no extensions or hardship exceptions. (2026-01)
Annual RMDs during 10-year period (post-RBD deaths): If the original owner died on or after their Required Beginning Date, the beneficiary must take annual RMDs in years 1-9 using the Single Life Table divisor, reduced by 1 each year. IRS Notice 2024-35 confirmed this requirement and waived penalties for 2021-2024. Starting in 2025, the 25% excise tax applies to missed annual RMDs (10% if corrected within 2 years). (2026-01)
Roth inherited IRAs: no annual RMDs but 10-year deadline applies: Roth IRA owners are always treated as having died before their RBD (since Roth IRAs have no lifetime RMD requirement). This means inherited Roth IRAs subject to the 10-year rule have NO annual RMD requirement — the beneficiary can let the Roth grow tax-free for 10 years and withdraw the entire balance tax-free in year 10. (2026-01)

TaxKiln Editorial · Last reviewed: May 27, 2026

The SECURE Act of 2019 eliminated the stretch IRA for most non-spouse beneficiaries, replacing it with a mandatory 10-year distribution window that fundamentally changed inherited IRA planning. Before SECURE, a 40-year-old who inherited a $500,000 IRA could stretch distributions over their remaining life expectancy — roughly 40 years — keeping annual taxable distributions small. After SECURE, the same beneficiary must empty the account within 10 years of the original owner's death, compressing decades of tax-deferred growth into a single decade and often pushing the beneficiary into higher tax brackets. The complexity deepened in 2022 when the IRS proposed regulations requiring annual RMDs during the 10-year period if the original owner died on or after their Required Beginning Date — a requirement that was not apparent from the statute's text and caught beneficiaries, preparers, and even IRS personnel off guard. After years of confusion, IRS Notice 2024-35 confirmed this interpretation and waived penalties for missed annual RMDs in 2021-2024. For 2025 and forward, annual RMDs during the 10-year period are required when the original owner died on or after their RBD. This guide covers the complete framework: the five categories of eligible designated beneficiaries who still get the stretch, the spouse-specific options, the Roth inherited IRA rules, and strategies to minimize the total tax cost of the 10-year liquidation.

Key mechanics

The 10-year rule: pre-RBD vs. post-RBD death and the annual RMD requirement

The SECURE Act Section 401(a)(9)(H) replaced the stretch IRA with the 10-year rule for most designated beneficiaries. The entire inherited IRA must be distributed by December 31 of the 10th year following the year of the original owner's death. However, the treatment of annual distributions during the 10-year period depends on whether the original owner died before or after their Required Beginning Date (RBD).

If the owner died BEFORE their RBD (generally before April 1 of the year after turning 73 under SECURE 2.0): the beneficiary has complete flexibility within the 10-year window. No annual RMDs are required. The beneficiary can take nothing for 9 years and withdraw the entire balance in year 10, take equal annual distributions, front-load distributions in low-income years, or any combination — as long as the account is fully distributed by the end of year 10. This flexibility creates tax planning opportunities: if the beneficiary has a low-income year (job loss, sabbatical, early retirement), they can accelerate distributions to fill lower tax brackets.

If the owner died ON OR AFTER their RBD: the beneficiary must take annual RMDs during years 1 through 9, calculated using the beneficiary's life expectancy from the IRS Single Life Table (Table I in IRS Publication 590-B), reduced by one each subsequent year. The remaining balance must still be fully distributed by the end of year 10. This creates a mandatory annual income floor plus a potential large distribution in year 10 if the account's growth exceeds the annual RMD drawdown.

The annual RMD requirement for post-RBD deaths was the subject of massive confusion. The SECURE Act's statutory text appeared to eliminate annual RMDs in favor of the 10-year deadline. But IRS proposed regulations in February 2022 interpreted the statute to require annual RMDs for post-RBD deaths, based on the regulatory structure of Section 401(a)(9). The IRS waived penalties for missed annual RMDs in 2021, 2022, 2023, and 2024 via Notices 2022-53, 2023-54, and 2024-35. Beginning in 2025, the annual RMD requirement for post-RBD deaths is enforced — beneficiaries who fail to take the required annual distribution face a 25% excise tax on the shortfall (reduced to 10% if corrected within 2 years under SECURE 2.0 Section 302).

The RBD determination requires knowing the deceased owner's age at death and the applicable SECURE Act version. Under the original SECURE Act (deaths in 2020-2022), the RBD was April 1 after turning 72. Under SECURE 2.0 (deaths in 2023+), the RBD is April 1 after turning 73. For deaths occurring in 2033 and later, the RBD becomes April 1 after turning 75.

10-year full distribution deadline for non-EDB beneficiaries. Pre-RBD death: no annual RMDs during the 10 years. Post-RBD death: annual RMDs required plus full distribution by year 10. (IRC §401(a)(9)(H); IRS Notice 2024-35; SECURE 2.0 §302; Prop. Reg. §1.401(a)(9)-5(d))

Five eligible designated beneficiaries who still get the stretch

The SECURE Act carved out five categories of Eligible Designated Beneficiaries (EDBs) who are exempt from the 10-year rule and can still stretch distributions over their life expectancy. Each category has specific qualification requirements and transition rules.

1. Surviving spouse: The most flexible category. Spouses can (a) roll the inherited IRA into their own IRA, resetting all RMD rules to their own age and schedule, (b) remain as beneficiary on the inherited IRA, which allows penalty-free withdrawals before age 59.5 and delays RMDs until the year the deceased would have turned 73, or (c) elect the 10-year rule if that is advantageous. Under SECURE 2.0 Section 327, surviving spouses can now also use the Uniform Lifetime Table (the more favorable table used by original owners) for calculating RMDs on an inherited IRA, rather than the less favorable Single Life Table. This applies starting in 2024.

2. Minor children of the deceased owner: Children who are under age 21 (the age of majority for this purpose per IRS proposed regulations) at the time of the owner's death qualify for the stretch until they reach majority. Once the child reaches 21, the 10-year clock begins — the child must then distribute the remaining balance within 10 years of reaching majority (not 10 years from the original death). This category applies ONLY to children of the deceased, not grandchildren, nieces, nephews, or other minors.

3. Disabled individuals: Beneficiaries who meet the disability definition under IRC Section 72(m)(7) — unable to engage in any substantial gainful activity by reason of a medically determinable physical or mental impairment that can be expected to result in death or to be of long, continued, and indefinite duration. This is the same standard used for Social Security disability, though IRS qualification is independent. Disabled EDBs can stretch over their life expectancy.

4. Chronically ill individuals: Beneficiaries who meet the chronic illness definition under IRC Section 7702B(c)(2) — unable to perform at least 2 activities of daily living (eating, toileting, transferring, bathing, dressing, continence) for at least 90 days, or requiring substantial supervision due to cognitive impairment. Chronically ill EDBs can stretch over their life expectancy.

5. Individuals not more than 10 years younger than the deceased: A beneficiary who is the same age as or up to 10 years younger than the deceased owner qualifies for the stretch. This category primarily captures siblings, partners, and friends close in age. The age comparison is made at the time of the owner's death.

When an EDB's stretch period ends (death of the spouse, child reaching majority, cessation of disability — if applicable), the remaining beneficiary is subject to the 10-year rule from that transition point. This means the stretch is not permanent for EDBs other than the spouse who rolls over — it is a deferral that postpones the 10-year clock.

Five EDB categories exempt from the 10-year rule: surviving spouse, minor child of deceased (until 21), disabled, chronically ill, and beneficiary not more than 10 years younger. Each has specific transition rules when the exception ends. (IRC §401(a)(9)(E)(ii); IRC §72(m)(7); IRC §7702B(c)(2); SECURE 2.0 §327)

Spouse options: own-IRA rollover vs. inherited IRA vs. 10-year election

Surviving spouses have three distinct options for an inherited IRA, and the optimal choice depends on age, income, liquidity needs, and whether the spouse needs access to funds before age 59.5.

Option 1 — Spousal rollover (treat as own IRA): The spouse rolls the inherited IRA into their own Traditional IRA (or directly designates themselves as owner). This resets all rules: RMDs are calculated using the Uniform Lifetime Table starting when the spouse reaches age 73. The account is treated as the spouse's own IRA in all respects — contributions can be made, beneficiaries can be designated, and the account is subject to the spouse's own estate planning. The downside: withdrawals before age 59.5 are subject to the 10% early withdrawal penalty under Section 72(t), unlike inherited IRA withdrawals, which are penalty-free at any age. A younger surviving spouse who needs access to the funds before 59.5 should NOT roll over immediately.

Option 2 — Remain as beneficiary (inherited IRA): The spouse keeps the account titled as an inherited IRA. Withdrawals are penalty-free at any age (Section 72(t)(2)(A)(ii) exempts inherited IRA distributions from the early withdrawal penalty). RMDs do not begin until the year the DECEASED would have turned 73 — if the deceased was 65 at death, the surviving spouse can defer RMDs for 8 years. When RMDs begin, the spouse can now use the Uniform Lifetime Table under SECURE 2.0 Section 327, which produces a smaller RMD (and therefore less taxable income) than the old Single Life Table method. The spouse retains the option to roll over at any point in the future — many advisors recommend remaining as beneficiary until the spouse turns 59.5, then rolling over to the spouse's own IRA to gain the full flexibility of ownership.

Option 3 — Elect the 10-year rule: The spouse can voluntarily elect the 10-year distribution method. This is rarely optimal for a Traditional IRA (it accelerates taxation), but it may be useful in specific situations: for example, a high-income spouse who expects lower income in the future and wants to strategically time distributions, or a Roth inherited IRA where the 10-year window allows tax-free growth and the spouse does not need the funds for decades. For Roth inherited IRAs specifically, the 10-year rule means the account grows tax-free for up to 10 years before being emptied — with no annual RMDs (since Roth owners have no RBD) and no tax on any distribution.

The Roth inherited IRA nuance is important: Roth IRAs do not have a Required Beginning Date. For purposes of the 10-year rule, the owner is always treated as having died before their RBD, which means NO annual RMDs during the 10-year window regardless of the owner's age at death. The beneficiary can let the Roth grow tax-free for the full 10 years and withdraw the entire balance tax-free in year 10. This is the most favorable inherited IRA treatment available.

Spouses can roll over (resets to own schedule, but triggers 59.5 penalty rule), remain as beneficiary (penalty-free access, delayed RMDs), or elect 10-year. SECURE 2.0 §327 allows Uniform Lifetime Table for inherited IRA RMDs. (IRC §408(d)(3)(C); IRC §72(t)(2)(A)(ii); SECURE 2.0 §327; IRC §401(a)(9)(B))

Action steps

1
Determine the original owner's Required Beginning Date and date of death
Establish two critical dates: (1) the date of the original IRA owner's death, and (2) whether the owner died before or after their Required Beginning Date. The RBD is April 1 of the year after the owner turned 73 (for deaths in 2023 and later under SECURE 2.0). If the owner died before their RBD, you have full flexibility within the 10-year window — no annual RMDs. If the owner died on or after their RBD, you must take annual RMDs during years 1-9 plus empty the account by year 10. This single determination drives your entire distribution strategy.
2
Classify yourself: EDB, non-spouse designated beneficiary, or non-designated
Determine which beneficiary category applies to you. If you are the surviving spouse, minor child (under 21) of the deceased, disabled under Section 72(m)(7), chronically ill under Section 7702B(c)(2), or not more than 10 years younger than the deceased, you are an Eligible Designated Beneficiary entitled to the stretch. If you are a non-spouse designated beneficiary (named on the beneficiary form or as default beneficiary), you are subject to the 10-year rule. If the estate, charity, or non-qualifying trust is the beneficiary, different rules apply (5-year rule for pre-RBD deaths, remaining life expectancy of the deceased owner for post-RBD deaths).
3
Retitle the account as an inherited IRA — do not commingle
Contact the IRA custodian and retitle the account as an inherited IRA in the beneficiary's name: 'John Smith as beneficiary of Jane Smith, deceased.' Do NOT roll the inherited IRA into your own IRA unless you are a surviving spouse choosing the spousal rollover option. If a non-spouse beneficiary deposits inherited IRA funds into their own IRA, the entire amount is treated as a taxable distribution plus a non-eligible rollover contribution — a catastrophic tax error that is very difficult to reverse. Keep the inherited IRA at the decedent's custodian or transfer via direct trustee-to-trustee transfer to a new custodian.
4
Model the 10-year distribution strategy using tax bracket analysis
Project your income for each year of the 10-year window. Identify years with lower income (career transitions, early retirement, gap years) where distributions can be taken at lower tax rates. Front-load distributions to fill lower brackets: if your normal income puts you in the 24% bracket with $15,000 of headroom before the 32% bracket, take $15,000 from the inherited IRA to fill that space. Avoid letting the balance accumulate until year 10 — a $500,000 inherited IRA growing to $700,000 with no distributions for 9 years creates a massive year-10 income spike potentially pushing you into the 35% or 37% bracket.
5
Coordinate with Roth conversion strategy in low-income years
If you inherit a Traditional IRA and have years with low income during the 10-year window, consider a combined strategy: take inherited IRA distributions to fill low brackets, AND convert your own Traditional IRA/401(k) to Roth up to your target bracket. Both create current-year taxable income, but the inherited IRA distribution is mandatory cash you must manage, while the Roth conversion is an investment in future tax-free growth. The two strategies compete for the same low-bracket space — prioritize the inherited IRA distribution (which has a hard deadline) and use remaining bracket capacity for Roth conversions.
6
Surviving spouses: choose your option based on age and access needs
If you are under 59.5 and may need access to the inherited funds, remain as beneficiary on the inherited IRA — withdrawals are penalty-free. Once you reach 59.5, evaluate rolling over to your own IRA to reset RMDs to your own schedule and gain full ownership flexibility. If you are already over 59.5, the spousal rollover is almost always optimal — it delays RMDs until your own age 73, uses the more favorable Uniform Lifetime Table, and allows you to designate new beneficiaries. For inherited Roth IRAs, the spousal rollover eliminates the 10-year deadline entirely — the Roth IRA becomes your own, with no RMDs and tax-free growth for life.

Worked example

Rachel Kim, a Denver, CO-based Non-spouse beneficiary inheriting Traditional IRA from parent, in 2026:

Rachel is 45 years old, single, and earns $95,000 as a project manager. Her father passed away in 2026 at age 78 (past his RBD of April 1 after turning 73). She inherits his $500,000 Traditional IRA as the sole named beneficiary. She is not disabled, not chronically ill, and is more than 10 years younger than her father — she is a non-EDB subject to the 10-year rule with annual RMDs (post-RBD death).

Financial calculation for worked example:

BENEFICIARY CLASSIFICATION:
  Rachel: age 45, non-spouse, not disabled, not chronically ill,
  more than 10 years younger than deceased (78 - 45 = 33 years)
  → Non-EDB: Subject to 10-year rule
  Father died at 78, past RBD (April 1 after age 73)
  → Annual RMDs required in years 1-9, full distribution by year 10

  YEAR 1 ANNUAL RMD CALCULATION:
  IRS Single Life Table (Table I), beneficiary age 45:
  Life expectancy factor: 39.8
  Year 1 RMD: $500,000 / 39.8 = $12,562.81

  Subsequent years: reduce divisor by 1 each year
  Year 2: $487,437 (est. balance after RMD + 6% growth) / 38.8 = ~$12,563
  Year 3: divisor 37.8
  ... continuing through Year 9: divisor 31.8
  Year 10: entire remaining balance must be distributed

  PROJECTED 10-YEAR DISTRIBUTION (6% growth, annual RMD):
  Year 1:  Balance $500,000  RMD $12,563  Post-RMD $487,437  Growth → $516,683
  Year 2:  Balance $516,683  RMD $13,317  Post-RMD $503,366  Growth → $533,568
  Year 3:  Balance $533,568  RMD $14,116  Post-RMD $519,452  Growth → $550,619
  Year 4:  Balance $550,619  RMD $14,965  Post-RMD $535,654  Growth → $567,793
  Year 5:  Balance $567,793  RMD $15,870  Post-RMD $551,923  Growth → $585,039
  Year 6:  Balance $585,039  RMD $16,833  Post-RMD $568,206  Growth → $602,298
  Year 7:  Balance $602,298  RMD $17,857  Post-RMD $584,441  Growth → $619,507
  Year 8:  Balance $619,507  RMD $18,948  Post-RMD $600,559  Growth → $636,593
  Year 9:  Balance $636,593  RMD $20,081  Post-RMD $616,512  Growth → $653,503
  Year 10: Balance $653,503  FULL DISTRIBUTION: $653,503

  Total distributed over 10 years: ~$798,053
  (Original $500,000 + ~$298,053 in growth, all taxable)

  TAX IMPACT — YEAR 1 (ANNUAL RMD ONLY):
  W-2 income: $95,000
  Inherited IRA RMD: $12,563
  AGI: $107,563
  Standard deduction: $16,100
  Taxable income: $91,463

  Federal tax (2026 brackets, single):
  10%: $11,925 × 10% = $1,192.50
  12%: ($48,475 − $11,925) × 12% = $4,386.00
  22%: ($91,463 − $48,475) × 22% = $9,457.36
  Total federal tax: $15,035.86
  Marginal rate on inherited IRA income: 22%
  Tax on RMD: $12,563 × 22% = $2,763.86

  TAX IMPACT — YEAR 10 (MASSIVE FINAL DISTRIBUTION):
  W-2 income: ~$95,000 (assumed stable)
  Inherited IRA distribution: $653,503
  AGI: $748,503
  Taxable income: $732,403

  Federal tax (2026 brackets, single):
  10%: $11,925 × 10% = $1,192.50
  12%: $36,550 × 12% = $4,386.00
  22%: $54,875 × 22% = $12,072.50
  24%: $93,950 × 24% = $22,548.00
  32%: $55,225 × 32% = $17,672.00
  35%: $166,375 × 35% = $58,231.25
  37%: ($732,403 − $418,900) × 37% = $115,996.11
  Total federal tax: $232,098.36
  NIIT: 3.8% on ($748,503 − $200,000) = $20,843.11
  Total year-10 federal tax: $252,941.47

  OPTIMIZED STRATEGY — LEVEL DISTRIBUTIONS:
  Instead of minimum RMDs + year-10 spike, take larger distributions
  in years with low-bracket capacity:
  Target: fill the 24% bracket each year ($197,300 taxable income)
  Taxable income from wages: $95,000 − $16,100 = $78,900
  Bracket space: $197,300 − $78,900 = $118,400
  Recommended annual distribution: ~$80,000-$100,000 per year
  (above the minimum RMD, filling the 22-24% bracket space)

  Estimated total tax at level $80,000/year for 10 years:
  Each year: marginal rate 22-24% on inherited income
  Total tax on inherited distributions: ~$176,000

  Versus minimum RMD + year-10 spike:
  Years 1-9 tax on small RMDs: ~$30,000
  Year 10 tax on $653,503: ~$253,000
  Total: ~$283,000

  TAX SAVINGS FROM LEVEL DISTRIBUTION STRATEGY: ~$107,000

  COLORADO STATE TAX:
  CO flat rate: 4.4% (2026)
  Annual state tax on RMD ($12,563): $553
  Year 10 state tax on $653,503: $28,754
  Level strategy saves ~$4,700 in CO state tax over 10 years

Frequently asked questions

What happens if I miss the April 15 tax deadline?+

If you owe tax, the IRS charges two separate penalties: failure to file (5% of unpaid tax per month, max 25% under IRC §6651(a)(1)) and failure to pay (0.5% per month, max 25%). File Form 4868 for an automatic 6-month extension — but the extension only extends the FILING deadline, not the PAYMENT deadline. Interest accrues from April 15 regardless. If you have a clean 3-year history, you may qualify for First Time Abatement (FTA) to waive the failure-to-file penalty.

Do I need a CPA or can I file my own taxes?+

Most self-employed people with straightforward Schedule C income can file using tax software (TurboTax, FreeTaxUSA, TaxAct). Consider a CPA or Enrolled Agent (EA) if you have: an S-Corp election, multi-state filing, rental property with cost segregation, your first year of self-employment (to set up correctly), or an IRS notice. EAs are federally licensed and often less expensive than CPAs. The IRS Volunteer Income Tax Assistance (VITA) program offers free help for incomes under $67,000.

How do quarterly estimated tax payments work?+

Self-employed people must pay estimated tax quarterly (April 15, June 15, September 15, January 15) if they expect to owe $1,000 or more. The safe harbor under IRC §6654 is paying at least 100% of prior-year tax (110% if AGI exceeded $150,000). Use Form 1040-ES or pay via IRS Direct Pay or EFTPS. Missing payments triggers an underpayment penalty calculated per quarter — even if you pay everything at filing time.

I missed the annual RMD from my inherited IRA in 2023 and 2024. Am I penalized?+

No, for now. IRS Notice 2024-35 waived the excise tax for missed annual RMDs from inherited IRAs for 2021 through 2024. This waiver applies specifically to beneficiaries subject to the 10-year rule who should have been taking annual RMDs because the original owner died on or after their RBD. Starting in 2025, the annual RMD requirement is enforced. If you miss the 2025 or 2026 annual RMD, the excise tax is 25% of the shortfall (reduced to 10% if you correct the shortfall within 2 years by taking the missed distribution and filing Form 5329). You do not need to 'make up' the 2021-2024 missed RMDs, but you should consider whether voluntary catch-up distributions would improve your overall 10-year tax strategy.

Can I do a Roth conversion on an inherited Traditional IRA?+

No. Non-spouse beneficiaries cannot convert an inherited Traditional IRA to an inherited Roth IRA. Roth conversions are only available for your own IRA or for a surviving spouse who has rolled the inherited IRA into their own IRA. A non-spouse beneficiary who wants to reduce the tax impact of the inherited Traditional IRA must use the distribution timing strategy — taking distributions in low-income years to fill lower tax brackets — rather than a Roth conversion. The distinction is that distributions from the inherited IRA are taxable income; they cannot be redirected into a Roth account.

What happens if the beneficiary dies before the 10-year period ends?+

If the beneficiary dies during the 10-year period, the remaining balance passes to the successor beneficiary. The successor beneficiary does NOT get a new 10-year clock — they must distribute the remaining balance by the end of the original 10-year period. For example, if the original owner died in 2026 (10-year deadline: December 31, 2036) and the primary beneficiary dies in 2030, the successor beneficiary must empty the account by December 31, 2036 — not 2040. This rule prevents the 10-year period from being extended through serial beneficiary designations.

My parent named a trust as the IRA beneficiary. Does the 10-year rule apply?+

It depends on the type of trust. A 'see-through' trust (also called a 'look-through' trust) that meets IRS requirements allows the trust beneficiaries to be treated as the designated beneficiaries for distribution purposes. If the trust beneficiaries are identifiable, the trust is irrevocable (or becomes irrevocable at death), and the trust documentation is provided to the IRA custodian, the 10-year rule applies based on the oldest trust beneficiary's status. If any trust beneficiary is not a designated beneficiary (e.g., a charity or estate), the trust is treated as having no designated beneficiary — in which case the 5-year rule applies (pre-RBD death) or the remaining life expectancy of the deceased owner (post-RBD death). Trust-as-beneficiary planning is complex and should be reviewed with a qualified estate attorney.

Last reviewed: May 27, 2026

Inherited IRA Guide

Key mechanics

The 10-year rule: pre-RBD vs. post-RBD death and the annual RMD requirement

Five eligible designated beneficiaries who still get the stretch

Spouse options: own-IRA rollover vs. inherited IRA vs. 10-year election

Action steps

Determine the original owner's Required Beginning Date and date of death

Classify yourself: EDB, non-spouse designated beneficiary, or non-designated

Retitle the account as an inherited IRA — do not commingle

Model the 10-year distribution strategy using tax bracket analysis

Coordinate with Roth conversion strategy in low-income years

Surviving spouses: choose your option based on age and access needs

Frequently asked questions