STretch IRA

Regarding the Stretch IRA.

Assume the following;

  1. The parent’s ROTH IRA is under a TRUST
  2. After Parent’s death, Son (who has reached age of majority) inherits the ROTH money into his TRUST. Same structure as the Parents’
  3. Son must take the entire sum as a distribution at 10 years.

If the Son creates a Trust for his child before 10 years and moves the money to his Daughter’s Trust can this avoid the required distribution placed on the Son?



No. Further, an IRA cannot be moved into a trust but can be inherited by a trust. If the son’s trust inherits the Roth IRA, that trust should state where the funds go after the son’s death, but the 10 years cannot be extended.

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