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What a Younger Spouse Should Do When Inheriting an IRA
The Slott Report Link to more items from this source
July 11, 2014
"A beneficiary does not have to pay the 10% early distribution penalty on amounts withdrawn from the inherited IRA.... A spouse beneficiary does not have required minimum distributions (RMDs) until the deceased account owner would have been 70-1/2 ... Diane should be sure to make the funds her own before the year Richard would have been 70-1/2 [which is 18 years from now]. Here's why."

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