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The SECURE Act brings major changes to retirement tax policy, particularly the rules that limit “stretch” IRAs. The "stretch" allowed an inheritor to take money out of a retirement account over their lifetime. The SECURE Act requires most, but not all individuals, to take the money out in ten years. Yet, many estate plans do not leave retirement accounts outright to inheritors, but in a trust for their benefit. NAELA’s experts not only understand how to plan with trusts under the SECURE Act, but even obtained changes in the final bill to ensure that trusts for people with disabilities could retain “the stretch.”