Retirement Trusts and the Secure Act

Do Retirement trusts allow for a longer deferral of the 10-year rule?



No, it’s the class of beneficiary, an eligible designated beneficiary, whether the beneficiary of a trust or named directly as the plan beneficiary, that provides life expectancy RMDs typically longer than 10 years. Trusts without eligible designated beneficiaries, are subject to the 10 year rule, and if they are not qualified for look through will be subject to the 5 year rule if the plan owner passes prior to RBD.

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