President Trump signed into law the SECURE Act that was attached to the Spending Bill. The Secure Act affects the total overall wealth transfer from an IRA when the beneficiary is non-spousal, and it is imperative that estate planning must be considered. The Secure Act eliminates the Stretch IRA for inherited IRA for non-spousal beneficiaries, and now implements a Ten-year Rule where the entire balance within the IRA must be taken out by the end of the 10th year one inherits an IRA. This can cause unnecessary bump ups into the higher tax brackets for the beneficiary and may cause them to be taxed in the 20% bracket for capital gains, and even cause the 3.8% NIIT to take effect. It is crucial for our clients to rethink their estate planning especially if there are complications with one’s health that could cause an early death in year 2020.