The Setting Every Community Up for Retirement Enhancement (SECURE) Act was put into effect in 2020.  It delays our RMDs on IRAs until age 72 (yay!), but it also requires most inherited IRAs to be fully liquidated within 10 years rather than allowing beneficiaries to stretch withdrawals over our own lifetimes.  Listen and learn how LTC planning can leverage those distributions to create  tax-free benefits for care.  If you don't need extended care, there is a tax-free death benefit that goes back to your estate, offsetting other taxable monies.