Life Expectancy Method
A Stretch IRA was a strategy allowing an IRA beneficiary to spread required withdrawals over their own life expectancy rather than a fixed period, maximizing tax-deferred growth for as long as possible.
The SECURE Act, effective for most deaths after 2019, eliminated this approach for the majority of non-spouse beneficiaries, replacing it with a 10-year rule requiring the account to be fully withdrawn much sooner.
It used to be possible to inherit an IRA and spread withdrawals out over your entire life. For most people who inherit now, that's no longer allowed — the account has to be emptied within 10 years instead.
What actually changed, who's still exempt, and the deadlines that matter now.