Inherited retirement accounts must generally be fully liquidated (and taxed) within ten years after the death of the account owner.  But there are exceptions that permit distributions over more than ten years and situations when the account may have to be liquidated in just five years.  During this session, we will explore and learn about the new rules and the planning opportunities, including naming a tax-exempt charitable remainder trust as the beneficiary of a retirement account to provide beneficiaries with a lifetime stream of payments before the assets are transferred to a charity.