Explore More
1 Clark v. Rameker, 573 U.S. 122 (2014) (“In ordinary usage, to speak of a person’s ‘retirement funds’ implies that the funds are currently in an account set aside for retirement, not that they were set aside for that purpose at some prior date by an entirely different person.”)
2 IRC § 401(a)(9)(B)(iii)
3 Treas. Reg. § 1.401(a)(9)-4, Q&A-3
4 Treas. Reg. § 1.401(a)(9)-4, Q&A-5(a)
5 Treas. Reg. § 1.401(a)(9)-8, Q&A-2. Note that separate accounts must be established no later than the last day of the year following the calendar year of the account owner’s death in order for the applicable distribution period to be determined independently for each account.
All expressions of opinion reflect the judgment of the author as of the date of publication and are subject to change. Some of the research and ratings shown in this presentation come from third parties that are not affiliated with Mercer Advisors. The information is believed to be accurate but is not guaranteed or warranted by Mercer Advisors. Content, research, tools and stock or option symbols are for educational and illustrative purposes only and do not imply a recommendation or solicitation to buy or sell a particular security or to engage in any particular investment strategy. Hypothetical examples are for illustrative purposes only.