> ## Documentation Index
> Fetch the complete documentation index at: https://api.hellosunset.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Retirement Accounts Guide

> Guide to managing retirement accounts, beneficiary designations, and distributions during estate settlement.

# Retirement Accounts Guide

The Sunset API helps you manage inherited retirement accounts including IRAs, 401(k)s, pensions, and TSP accounts. This guide covers the typical workflow from discovery through distribution.

## API Path

```
/cases/{case_id}/retirement-accounts
/cases/{case_id}/retirement-accounts/{account_id}
```

## Typical Workflow

### 1. Add discovered retirement accounts

Record accounts as they are identified:

```bash theme={null}
curl -X POST "https://api.example.com/v1/cases/{case_id}/retirement-accounts" \
  -H "Content-Type: application/json" \
  -d '{
    "account_type": "401k",
    "custodian_name": "Fidelity Investments",
    "account_number": "Z99-876543",
    "status": "active",
    "balance": 185000.00,
    "employer_name": "Acme Corporation",
    "tax_treatment": "pre_tax",
    "rmd_required": false,
    "beneficiaries": [
      {
        "name": "John Johnson",
        "relationship": "spouse",
        "percentage_share": 100,
        "designation": "primary"
      }
    ]
  }'
```

### 2. Record distribution options

Update the account with available distribution methods:

```bash theme={null}
curl -X PATCH "https://api.example.com/v1/cases/{case_id}/retirement-accounts/{account_id}" \
  -H "Content-Type: application/json" \
  -d '{
    "distribution_options": ["rollover_to_inherited_ira", "lump_sum", "life_expectancy"],
    "distribution_status": "in_progress"
  }'
```

### 3. Track distribution completion

```bash theme={null}
curl -X PATCH "https://api.example.com/v1/cases/{case_id}/retirement-accounts/{account_id}" \
  -H "Content-Type: application/json" \
  -d '{
    "distribution_status": "completed",
    "status": "distributed",
    "notes": "Rolled over to inherited IRA at Fidelity - account #INH-123456"
  }'
```

## Account Types

| Type               | Description                             |
| ------------------ | --------------------------------------- |
| `traditional_ira`  | Traditional IRA (pre-tax contributions) |
| `roth_ira`         | Roth IRA (post-tax contributions)       |
| `401k`             | Employer-sponsored 401(k)               |
| `403b`             | 403(b) for nonprofits/education         |
| `457`              | 457 deferred compensation plan          |
| `sep_ira`          | Simplified Employee Pension IRA         |
| `simple_ira`       | SIMPLE IRA for small employers          |
| `pension`          | Defined benefit pension                 |
| `tsp`              | Thrift Savings Plan (federal employees) |
| `military_pension` | Military retirement pension             |
| `inherited_ira`    | Previously inherited IRA                |
| `other`            | Other retirement account                |

## Distribution Options

| Option                      | Description                                              |
| --------------------------- | -------------------------------------------------------- |
| `lump_sum`                  | One-time full distribution                               |
| `rollover_to_inherited_ira` | Roll into an inherited IRA                               |
| `periodic_payments`         | Scheduled periodic withdrawals                           |
| `five_year_rule`            | Distribute within 5 years                                |
| `life_expectancy`           | Stretch distributions over beneficiary's life expectancy |

## Key Considerations

* **Beneficiary designations** override the will for retirement accounts. Named beneficiaries receive funds directly.
* **Spousal beneficiaries** have the unique option to roll the account into their own IRA or treat it as their own.
* **Non-spouse beneficiaries** under the SECURE Act generally must distribute inherited IRAs within 10 years.
* **RMDs (Required Minimum Distributions)** may be required in the year of death if the deceased was over 73.
* **Tax implications** vary significantly by account type. Traditional/pre-tax distributions are taxable income; Roth distributions are generally tax-free.
* **Pensions** may offer survivor benefits depending on the election made at retirement.