Contingent Beneficiaries
A contingent beneficiary is a person or entity designated to receive retirement plan assets or life insurance proceeds if the primary beneficiary is...
The Per Stirpes vs Per Capita Decision
Per stirpes and per capita represent two fundamentally different methods of distributing assets—most commonly pension benefits, retirement accounts, and...
How to Name Beneficiaries
Naming beneficiaries is one of the most consequential financial decisions you can make, yet it's often handled hastily or left unfinished.
The Beneficiary Ira
A Beneficiary IRA is an Individual Retirement Account that someone inherits when the original account owner passes away.
Spousal Inherited Ira Options
When a spouse inherits an Individual Retirement Account, they have several distinct options that differ fundamentally from what non-spouse beneficiaries...
The 10 Year Payout Rule
The 10-year payout rule requires beneficiaries of most inherited retirement accounts to withdraw and distribute the entire account balance within 10 years...
Inherited Ira Rules Now
Inherited IRA rules have undergone a dramatic transformation over the past several years, and the landscape in 2026 looks fundamentally different from...
The Stretch Ira That Ended
The stretch IRA strategy that allowed beneficiaries to inherit retirement accounts and withdraw funds over their lifetime has been effectively eliminated.
How Capital Gains Work at Death
When someone dies and leaves behind appreciated assets—stocks, real estate, collectibles—the IRS doesn't expect the heirs to pay capital gains tax on all...
The Step Up in Basis Explained
The step-up in basis is a tax rule that allows heirs to inherit appreciated assets at their fair market value at the date of death, rather than the...