The 10-year distribution mandate under the 2019 SECURE Act, now fully enforced from the 2025 tax year per IRS guidance, eliminates prior stretch options for non-eligible designated beneficiaries and mandates annual RMDs when the decedent had reached their required beginning date. Primary documents including the SECURE Act text and IRS Publication 590-B clarify that calculations rely on the Single Life Expectancy Table applied to prior-year balances, yet coverage often overlooks interactions with state-level inheritance rules and potential overlaps with estate tax exemptions that could alter net family outcomes. Perspectives differ sharply: revenue-focused analyses from congressional records emphasize accelerated collections to address fiscal pressures, while beneficiary advocates highlight liquidity strains on middle-income households inheriting during market volatility. The original reporting understates how Roth conversion strategies pre-death or trust restructuring might mitigate impacts, patterns evident in Treasury notices extending waiver periods through 2024. Broader context reveals parallels to earlier pension reforms, where similar deadlines shifted behavior toward earlier planning without resolving underlying longevity risks for disabled or minor heirs exempted under narrow criteria.