Bestselling Author and Retirement Planning Expert, Matt Richman, shares how most inheritances in the U.S. are gone within about 18 months and explains why leaving large qualified (pre-tax) accounts to children can be one of the costliest ways to pass on wealth. He contrasts IRA/401(k) money with brokerage assets that get a step-up in basis and shows how to structure withdrawals and beneficiaries more intelligently.