She names her son Max as the beneficiary of her IRA so the process can continue when she passes away – Max can take his mom’s remaining RMD’s. When the RMD’s are taken, they are taxable income to the recipient but the amount left in the IRA account continues to grow tax deferred – earning interest for you and your family on money you would have otherwise paid in income taxes. This illustration shows one IRA stretched over three generations and earning the family $1,225,765 in income from a $250,000 account balance – with a modest 6% growth of the money. The total income tax savings here is over $270,000 assuming a 28% income tax rate. If anyone in the family were to take a lump sum distribution it would increase the tax bracket to either 33% or 35%, causing more taxes to be due. Thinking in through does wonders for helping avoid unnecessary expenses and taxes. Who is the beneficiary of your IRA? Do you have an old employer sponsored retirement plan that isn’t yet in your IRA? Get it to the IRA – now.

Disclosure: These examples are hypothetical and for illustrative purposes only. The rates of return do not represent any actual investment and cannot be guaranteed. Any investment involves potential loss of principal. Please consult your financial advisor prior to making any investment decision.