Proposed new regulations from the Internal Revenue Service for inherited retirement accounts would require many heirs to make minimum annual withdrawals from the accounts—leaving less room for the savings to grow tax-deferred over the years.
The new rules would provide guidance to the Secure Act of 2019, which made several changes to laws governing retirement accounts.
Source: https://www.wsj.com/articles/irs-regulation-retirement-account-heir-11651859171?siteid=yhoof2&yptr=yahoo