National Media Spotlight:
Lange Strategy for Grandparents Highlighted in
The Wall Street Journal
In December, James Lange met with Wall Street Journal personal-finance writer, Ashlea Ebeling, at her New York office to provide expert commentary for a piece she was working on.
That Wall Street Journal article, published on December 22, 2025, focuses on ABLE accounts and how upcoming rule changes will allow many more individuals to qualify beginning in 2026. Jim was quoted in the context of a broader discussion about how those accounts fit into financial planning for disabled beneficiaries, rather than as a standalone solution.
As part of that broader planning discussion, the article includes a real-world example drawn from Jim’s own family. The strategy, a specialized inherited IRA planning approach, was implemented for Jim’s father-in-law, Walter Weinstein, who recently passed away at age 101. Jim’s wife, Cindy’s share of her father’s IRA is being directed into a properly structured special-needs trust for the benefit of Jim and Cindy’s daughter, Erica, who has a disability.
Because the Journal article is focused on ABLE accounts, it does not explore the mechanics of this inherited IRA-and-trust strategy or address how families should evaluate whether it may be appropriate for their own long-term planning. Yet this tax-savvy planning move alone is projected to save the Langes hundreds of thousands of dollars*, underscoring why the underlying details matter.
When implemented correctly, this type of planning can preserve long-term flexibility for the beneficiary and, in some cases, significantly reduce unnecessary taxes compared with default inherited IRA outcomes.
The key element of this tax-minimization, legacy-maximization strategy is that a properly drafted special-needs trust can allow distributions from an Inherited IRA to be stretched over the lifetime of a disabled beneficiary. Under current law, most non-spousal beneficiaries of Inherited IRAs and other retirement assets must withdraw the full balance within 10 years of the original owner’s death.
By contrast, when an Inherited IRA is directed to a properly structured special-needs trust for a disabled beneficiary, it may qualify for an exception to the 10-year rule. Depending on the age of the beneficiary, distributions can potentially be spread over several decades rather than compressed into a single decade, often resulting in significantly lower lifetime income taxes.
For many grandparents with substantial IRA assets who want to provide for a disabled grandchild, this type of planning can be especially impactful and is well worth serious consideration.
Stay Tuned for More.
Because this is such a valuable IRA planning strategy, Jim is currently preparing a corollary article in which it will be the sole focus. When completed, the article will be published on Forbes.com, where Jim is a long-time contributor on retirement and tax planning topics.
The article will explain how the strategy works, outline when it may and may not be appropriate, and use a realistic example to illustrate its potential tax impact. It will also cover essential trust-design considerations and common mistakes that can compromise this kind of specialized trust planning and administration.
Why This Strategy May Still Be Relevant for Your Family (Even if You Don’t Have A Child or Grandchild Who Has a Disability!)
Our office has recommended disclaimer-based planning strategies for more than thirty years to add flexibility to estate plans. Even when no beneficiary has a disability, shifting inherited IRA income to a younger generation or to a properly designed trust may, in many cases, reduce overall taxation due to differences in tax brackets.
In certain scenarios, this difference alone can result in meaningful long-term tax efficiency.
A traditional family disclaimer framework often:
- Prioritizes the surviving spouse
- Preserves post-death flexibility through disclaimers
- Allows assets to pass to children or grandchildren based on actual circumstances at the time
The goal is not prediction—but flexibility.
In the Meantime: Learn More About Advanced IRA Planning
If you are interested in exploring these and many other advanced IRA, tax, trust, and beneficiary-planning strategies in greater detail, we also encourage you to join Jim and the Lange Financial Group for their upcoming educational webinar series.
When: Tuesday, January 27, 2026 from 10:00 AM – 5:00 PM ET
Optimal retirement and estate planning is ultimately about getting the most out of what you’ve worked so hard to build and providing your family with long-lasting financial security. You accomplish this by implementing tax-savvy strategies, thoughtful withdrawal planning, and estate structures that align with your personal goals.
If you want 2026 to be the year you finally create a clear, confident, tax-savvy retirement plan, attending our January webinars will be one of the most important learning opportunities available.
Visualize being on your way to achieving lifelong financial security and gaining the clarity you need to make smarter long term decisions. Join us for these breakthrough January webinars to learn exactly how to do it.
Attend 1, 2, or all 3 Free Webinars!
If you are married, both spouses are encouraged to attend.
* The example cited and any tax savings referenced are for illustrative and educational purposes only and do not represent a guarantee of results. Individual outcomes depend on many factors, including the size of the inherited IRA, future tax laws, trust design, and personal circumstances.