Lange's Cascading Beneficiary Plan

Create a visual of asset transfers with Lange's cascading beneficiary plan. Edit this example or learn more at

Text in this Example:

Not included in Spouse's Estate
At Spouse's Death, Remaining IRA Balance Paid to Beneficiary Over Spouses Remaining Life Expectancy.
Spouse Takes MRD Based on Life Expectancy
Spouse Retains Rights as Income Beneficiary
IRA transfers to Spouse
IRA Owner Dies
Spouse Rolls IRA Into Own Name
Spouse Disclaims
Included in Spouse's Estate
At Spouse's Death, Child Takes MRD on Own Life Expectancy
Spouse Takes MRD Calculated on the New Uniform Table
Child Disclaims to Grandchild
IRA transfers to Child
Spouse Disclaims Entire IRA
Cascading Beneficiary Designation Plan
MRD is Based on Grandchild's Life Expectancy
MRD is Based on Child's Life Expectancy
Child Keeps IRA
MRD: Minimum Required Distributions

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