Pension Plan Distribution

73 year old man is taking his RMD from a Pension Plan and his children are the primary bene’s. (Wife deceased) If his death happens while his money is still in the Pension Plan are the children eligible to stretch the money or must it be in a personal Ira first?



After 12.31.07, all QRPs must offer non-spouse benes the option to have the death benefit directly transferred to an inherited IRA. Assuming the inherited IRA allows a stretch, they would be able to use their LE.



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