Compare advantages & disadvantages of rolling over assets from a qualified plan into an IRA.

DQ4: When an individual has assets in a qualified plan and subsequently retires, he/she has an opportunity to rollover the assets into an IRA. There are many restrictions on IRA distributions which may or may not be desirable from an estate standpoint. Considerations should include minimum distribution requirements, beneficiaries, step up/step down in basis, etc.
Compare advantages & disadvantages of rolling over assets from a qualified plan into an IRA.

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