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Retirement tax questions
There have never been any changes to the law regarding QCDs other than changing the sunset date for the provision, finally making the QCD provision permanent and indexing the annual limit for inflation. It has always been that the individual for whom the IRA is maintained, in this case your husband as beneficiary, must be age 70½ or over at that time of the distribution for the distribution to be eligible to be a QCD.
April 2, 2024
5:16 PM