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A stretch IRA was an estate planning strategy that applied to an individual retirement account IRA inherited by a non-spouse beneficiary. Senate on Dec. Under the new law, non-spouse beneficiaries will have to withdraw all the funds in the inherited IRA within 10 years from the death of the original account owner. It applies to IRAs inherited after Dec. Rather, it is a financial strategy, used mainly on traditional IRAs, that allowed people to stretch out the life—and thus the tax advantages—of the account. Stretching out an IRA gives the funds in the account more time—potentially decades—to compound tax-deferred.
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