分组1 - The article discusses the inheritance of $150,000 each by college-age children from a 401(k), which is taxable, and suggests that they may consider withdrawing the funds now while their income is low to minimize tax impact [1][6] - It emphasizes the importance of allowing the children to learn about investing and managing their finances, suggesting that the parent could oversee the funds with a power-of-attorney agreement [2][4] - The article outlines the options available for non-spouse beneficiaries under the Secure 2.0 Act, including transferring assets into an inherited IRA, opening an inherited IRA with a 10-year method, or taking a lump sum [5][6] 分组2 - It highlights the requirement for beneficiaries to start taking required minimum distributions (RMDs) if the deceased had begun taking them, with new rules effective in 2025 mandating annual RMDs starting the year after the original account owner's death [7]