Inheritances Can be Tricky

Amy Rose Herrick, chartered financial consultant and local author offers the following consumer tip for surviving a shaky economy:

Inheriting money isn't always as easy as it looks. When the money is in a retirement plan, tax considerations make the financial planning tricky. This is becoming more of an issue as the World War II generation dies, leaving their retirement plans to baby-boomer children. In many cases these retirement plans -- the product of decades of saving -- are among the family's largest assets.

If you inherit a retirement account:

- With a traditional IRA, the first thing you need to check is whether the deceased has taken out the required minimum distribution, which must be withdrawn every year, starting April 1 of the year following the year the account owner reaches 70.5 years of age. If not, the beneficiaries must withdraw this money, according to the money management firm T. Rowe Price, which has published a guide to IRA inheritance rules. (The minimum annual distribution is determined by a formula that considers the value of the account and the life expectancy of the owner.)

- The second thing you should check is to determine if there are any nondeductible contributions in the account. Tax returns are helpful here. This is important. If there are and you don't notice it, these dollars have been taxed twice, once when deposited and the second time when withdrawn.

If you are the spouse of the person who has died, you can simply roll over a 401(k) or IRA into an IRA in your own name. But if you are the child or another heir who wasn't married to the deceased, it isn't so simple. For nonspouses, the account should be retitled as an inherited IRA for the benefit of the heir -- for example, "Joe Smith Individual Retirement Account (deceased Sept. 1, 2005), for the benefit of Joe Smith Jr., beneficiary." The beneficiary's Social Security number must be on the account.Note: The vast majority of 401(k)-type plans aren't able to do this because this option isn't a typical part of the plan document, and these accounts aren't treated the same as IRA accounts for beneficiary options available.If you do that, the IRA retains its tax-deferred status. That is a great benefit because the heir can stretch out the withdrawals over his or her life expectancy, allowing the remaining funds in the account to continue to grow without taxation for decades and pass to the third generation of heirs.Sometimes brokerages or financial firms simply will hand the money to the heirs -- making it immediately taxable. So, instead of a 40-year-old daughter stretching out withdrawals from her mother's $300,000 IRA for 40 years, she must pay taxes on the entire amount the next April.
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