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welcome welcome welcome everyone this is Denise Appleby as if you didnt know from my accent right um so were here for part two of the series that Im doing where the IRS explained their interpretation of the secure Act uh today were going to be looking at the distribution options for eligible designated beneficiaries and as I promised Im breaking this down into as big as a bite-sized piece as I can so for this session I am looking at eligible designated beneficiaries that are not spouse eligible designated beneficiaries because trust me when I tell you the rules that apply to spouse beneficiaries are very intricate so thats what Im going to be doing next now just a reminder that we already covered the distribution options for designated beneficiaries now if you do not have a link to to a copy of that uh please just let me know as a matter of fact when I send out a link to the recording for this Ill just include everything Ill link to everything the learning objectives here toda