Retirement Assets After the SECURE Act
The 10-year rule, eligible designated beneficiaries, conduit vs. accumulation see-through trusts, and the 2024 final regulations.
What this guide covers
- Most non-spouse beneficiaries must empty inherited accounts within 10 years; annual RMDs in years 1-9 are required (and enforced from 2025) if the owner died after the RBD.
- EDBs (spouse, minor child of owner, disabled, chronically ill, or <10 years younger) still get a stretch.
- Conduit trusts push RMDs to the beneficiary; accumulation trusts retain them but face compressed brackets (37% at ~$16,000 in 2026).
- An AMBT preserves both special-needs protection and life-expectancy payout.
The full guide includes the detailed analysis, worked examples, statutory citations, and related resources below.
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Educational reference, not legal advice. Prepared for licensed professionals as general reference; not legal advice and no attorney-client relationship is created. Law varies by state and changes over time — verify transfer-tax figures and statutory citations against current primary authority. This resource was last updated 2026-07-31. Estateur is not a law firm.