Tax Planning for Inherited IRA

The SECURE Act of 2019 (Division O of Pub. L. 116–94) eliminated the traditional “stretch IRA” for most non-spouse beneficiaries, replacing it with a strict ten-year depletion mandate under IRC §401(a)(9)(H). Understanding the distinction between tax-deferred assets (pre-tax IRAs) and tax-exempt assets (Roth IRAs) drives every distribution decision below.