Before the SECURE Act, “stretch” provisions made it possible for non-spouse beneficiaries of IRAs (and other qualified plans) to take RMDs over the beneficiary’s lifetime, stretching out the amount of time over which the retirement account funds would be received and taxed. For example, before the SECURE Act, a 40-year-old daughter who was the beneficiary of a parent’s IRA could receive the funds over her lifetime if she wished. The new law limits the stretch period to 10 years for most non-spouse beneficiaries. In our example, if the IRA funds were passed to the daughter at age 40, she would need to receive all the funds by age 50.