§1The Pre-SECURE World
Prior to 2020, taxpayers with Individual Retirement Accounts (IRAs) and certain other retirement plans were able to optimize Minimum Required Distribution (MRD) rules in the recalculation of post-mortem distributions — often stretching deferral across the lifetime of a young beneficiary.
§2Life Under SECURE
The SECURE Act compressed most non-spouse beneficiary distributions into a 10-year window, fundamentally altering the value calculus of trust-controlled retirement accounts. Conduit trusts, accumulation trusts, and standalone retirement trusts each behave differently under the new regime — and the wrong choice can accelerate taxation by a decade.
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