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...
Portability of Estate Tax Exemption
Portability of estate tax exemption is a provision that allows a surviving spouse to use the unused portion of a deceased spouse's federal estate tax...
State Estate and Inheritance Taxes
State estate and inheritance taxes are levies imposed by individual states on the transfer of property and assets after a person dies.
The Federal Estate Tax Exemption
The federal estate tax exemption is the amount of wealth you can pass to heirs without triggering federal estate taxes.
Estate Tax Planning Basics
Estate tax planning is the process of arranging your assets during your lifetime and documenting your wishes for after your death in ways that minimize or...