文章核心观点 - 退休账户（如IRA和401(k)）的资产分配由指定的受益人直接决定 与遗嘱内容无关 过时或不正确的指定可能导致资产被错误分配甚至使意定的继承人被剥夺继承权[1][3] 受益人指定规则与法律效力 - 退休账户的资产转移受受益人指定表格管辖 不受个人遗产规划或遗嘱内容约束[3] - 若未指定受益人 账户资金很可能将归入遗产进行处置[3] - 此规则旨在使退休账户资产绕过可能耗时长达一年的遗嘱认证程序 从而快速转移给继承人并传递税收优惠[4] 不同继承人的税务处理与分配规则 - 配偶作为继承人可将继承的IRA或401(k)资金转入其个人账户 并可能将提取所需最低分配额的时间延迟至73岁 从而延长资金的免税增长期[5] - 子女作为继承人不能将资金转入其个人退休账户 通常可选择一次性提取或在最长10年的期限内通过税收递延账户进行分期提取 之后账户必须清算[5] - 继承的IRA和401(k)的资金分配规则根据继承人与逝者的关系而可能较为复杂[6]

According to Northwestern Mutual, $90 trillion will transfer to younger generations in the coming years [1]. Must Read That's a lot of money and it will be important for those who receive a share of it to make smart choices. According to the survey, among those expecting to receive an inheritance, half (50%) consider it "highly critical" or "critical" to their long-term financial security. Rebecca, 40, says she has inherited $3 million in stocks and $250,000 in cash, and has a $100,000 mortgage and $25, ...