New Tax Rules Force Faster Payouts for Some IRA Holders – The Wall Street Journal

It used to be that Americans with tax-favored retirement plans focused mainly on how to get money into them. Now, savers are more and more concerned with when and how much must be withdrawn—including at death or after.

“Virtually all affluent families—as opposed to very wealthy ones—now have significant assets in retirement plans, and it’s essential to focus on them when doing estate planning,” says Natalie Choate, an attorney who is a retirement-plan specialist with Nutter, McClennen & Fish.