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| 2021 Is Last Opportunity to Override 5-Year Rule and Stretch Distributions for 401(k)s Inherited in 2019 Forbes; subscription may be required  [Guidance Overview] May 26, 2021 "Designated beneficiaries who inherit retirement accounts in 2019 get a one-year extension to override the 5-year rule. The deadline is extended from December 31, 2020, to December 31, 2021." |
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