Learning Objectives
• Classify beneficiaries under the post-SECURE Act framework.
• Determine the applicable inherited-account distribution period using the owner’s date of death, required beginning date, account type, and beneficiary classification.
• Compare the inherited-account options available to surviving spouses.
• Evaluate the consequences of naming individuals, trusts, estates, or charities as beneficiaries.
• Identify when annual distributions may be required during a 10-year payout period.
• Diagnose common beneficiary-designation and post-death administration errors before irreversible action occurs.