Inheriting a retirement plan can be an unexpected windfall with the potential to significantly improve your financial health. But, beneficiary beware: retirement plans often come with a set of complex rules and regulations that, if not navigated properly, can put an unsightly dent in your inheritance. This is especially true for beneficiaries inheriting a retirement account via will or trust. Whether it’s ignoring required minimum distributions or not stretching out your plan properly, there are several easy-to-make mistakes that could lead to an unnecessarily large tax bill. Knowing how to navigate the intricacies of inheriting a retirement plan is essential to protecting your newly-acquired assets.

How Does Inheriting a Retirement Plan Work?

When you inherit a retirement plan—whether via will or trust, or as a designated beneficiary—a complex process begins. You will be faced with several choices, and these choices will dictate how and when you receive money from the account, as well as what sort of tax payments you will need to make. In some cases, you can choose to “disclaim” the account, which may make sense if you are financially secure and want to avoid the tax implications of the additional income. However, that is rarely the case.

The Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 dictates that non-spouse beneficiaries of IRA and 401(k) accounts must liquidate their accounts in full within 10 years of the owner’s death—but it’s not that cut and dry, and the 10-year payout rule does not apply to everyone.

Either way, when you inherit a retirement account, you will need to decide whether to receive the money all at once or to stretch your distributions out over a period of years. You’ll also need to factor required minimum distributions (RMDs) into the equation, adding a level of complexity that is best navigated with professional guidance.

5 Common Mistakes People Make When Inheriting a Retirement Plan

Here are some of the most common mistakes beneficiaries make after inheriting a retirement plan:

      • Unnecessarily Following a 10-Year Payout Schedule. There are some exemptions to the 10-year payout rule, and that includes: surviving spouses, non-spouse beneficiaries who inherited an account owned by someone who died before January 1, 2020, non-spouse beneficiaries who are less than 10-years younger than the owner of the account at the time of death, minor children (under age 21), and beneficiaries with chronic illness or a qualified disability.
      • Paying More Taxes Than You Need To. Taking a lump sum payout could result in a higher-than-necessary tax bill. Stretching out your plan and withdrawing money slowly over the course of 10-years can prevent a spike in taxable income. Every situation is different, so working with a qualified tax professional to devise a withdrawal strategy is key.
         
      • Not Taking RMDs. A required minimum distribution (RMD) is the least amount of money you are required to take out of your retirement account each year. If you inherit an IRA, you need to be aware of this rule and take these deductions regularly. If you don’t take your RMD, you’ll get hit with a hefty penalty tax of between 10% and 25%, depending on whether you take your distribution within the correction window or not.You also need to be aware if the person who left you the IRA was not making their payments, as you could be subject to a tax penalty.
      • Making the Wrong Choice When It Comes to Spousal Benefits. If you inherit an IRA from your spouse, you have more options than if you were to inherit from someone else. One popular choice is to roll the inherited IRA into your own retirement account, rather than treating yourself as the beneficiary of the plan. If your spouse was under the age of 72, you can benefit from their IRA without having to take Required Minimum Distributions (RMDs).The best decision depends on your individual circumstances. Consulting with a financial advisor can help you understand your options and make the choice that best suits your needs.
      • Not Seeking Professional Help. Whatever your financial situation, sorting out your options when it comes to an inherited retirement plan is a complicated process. In order to ensure that you make the right choices, seeking out the services of an experienced estate planning attorney is an absolute must.

 

Contact the Estate Planning Law Group of Georgia

If you have any questions about inheriting a retirement plan—or about any other aspect of estate planning—the attorneys at the Estate Planning Law Group of Georgia are here to help. We have many years of experience helping our clients secure their legacies. Give us a call at (770) 822-2723 or fill out the form below to get started today.