Group 1 - A significant number of retirement savings accounts, specifically 401(k)s, are left behind or forgotten, with 31.9 million such accounts reported as of July 2025, averaging a balance of $66,691 [1] - Forgotten accounts often result from job changes, but other types of retirement accounts, like IRAs, can also be lost or overlooked [2] - The ability to claim an inherited IRA depends on the original beneficiary designation, account title, and compliance with tax rules and required distributions [2][3] Group 2 - Inherited IRAs are passed to the named beneficiary, with surviving spouses having the most flexibility in managing the account, including rolling it into their own IRA [3] - If no beneficiary is named, the IRA becomes part of the decedent's estate and is distributed according to the will or state intestacy laws, requiring adherence to IRS rules for non-spouse beneficiaries [3] - Non-spouse beneficiaries are generally subject to the 10-year rule under the SECURE Act, necessitating the account to be emptied within ten years of the original owner's death [3]