The SECURE Act 2.0, passed in late 2022, contains a lot of changes to the retirement system. One of the new rules will allow surviving spouses to maintain the same required minimum distribution "clock" on inherited IRAs as their late spouse. For example, imagine a husband (age 75) and wife (age 65). Assume wife dies and husband inherits her IRA. Under the new rule, which comes into effect in 2024, the husband will be able to defer required minimum distributions until the year in-which his WIFE would-have been subject to RMDs. In this example, it would be 8 years from now (when the wife would have reached age 73. This will create tax planning opportunities.