Let clients know how they may be impacted by the elimination of stretch IRAs for many beneficiaries. It was a strategy for deferring traditional IRA and qualified plan distributions, particularly for non-spouse beneficiaries, and allowed them to spread their tax liabilities. Clickherefor more details.
As the low interest rate environment continues, more and more advisors and clients are inquiring about how caps and participation rates are determined. Here is a great piece which provides insight on the topic.