In regard to estate planning and IRA’s, this is a game-changer as non-spousal beneficiaries will need to spend down the inherited amount within 10 years instead of over their respective lifetimes. If you have IRA’s that flow into a retirement benefits trust or a retirement benefits trust contained within a revocable or testamentary trust, these should be reviewed immediately. For example, some may contain the language to the effect of, “the Trustee shall not withdraw from such Retirement Plans any funds which exceed the greater of any required minimum distributions or the amounts otherwise required or permitted to be distributed by the Trustee to the beneficiary of such retirement benefits trust”. Since there wouldn’t be any “required minimum distributions” until the 10th year, and depending on the discretion of the trustee, the beneficiaries may receive a lump sum in year 10 with a large income tax bill…which is not what most have intended.

https://www.barrons.com/articles/the-secure-act-what-it-will-mean-for-your-401-k-and-ira-51576666801