The new spousal IRA election in SECURE 2.0 is both novel and complex. In this episode of the PFP Section podcast, Bob Keebler, CPA/PFS, walks you through the options that need to be considered when a spouse who is 7+ years younger dies first. Bob shares:

The spousal IRA options in SECURE 1.0 and SECURE 2.0
How to know whether you should do a traditional rollover or make the inherited spousal IRA election

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Find other SECURE 2.0 resources in the Proactive Planning Toolkit. You’ll also find updated 2023 decision planning charts here.

This episode is brought to you by the AICPA’s Personal Financial Planning Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing tax, estate, retirement, risk management and investment planning advice. Also, by the CPA/PFS credential program, which allows CPAs to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/pfp to join our community, gain access to valuable member-only benefits or learn about our PFP certificate program.

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The New Spousal IRA Election {PFP Section}

AICPA Personal Financial Planning (PFP)