Testamentary Charitable Remainder Trusts as Stretch IRA Alternatives.

We compare distributions to nonspouse beneficiaries from an inherited IRA prior to the Setting Every Community Up for Retirement Enhancement (SECURE) Act (so-called stretch IRAs), ratable IRA distributions over a 10-year period following the SECURE Act, and lifetime income distributions from a testamentary charitable remainder unitrust (CRUT). The CRUT distributions offer a possible solution for IRA owners wishing to stretch out payments to nonspouse beneficiaries over a longer period than 10 years while leaving a significant balance to a deserving charity. [ABSTRACT FROM AUTHOR]