Inherited IRA stretch calculator. Calculate your required minimum distribution (RMD) from your IRA, 401K or other qualified retirement account and the RMD that your children, grandchildren or other beneficiaries can utilize with stretch out of your retirement account(s) under IRC 401(a)(9) and IRC 408(d)(3)(c). Your qualified retirement accounts can be worth millions to your heirs and you may not even know it. Calculate your specific situation for your heirs stretch out with our special multi-beneficiary stretch IRA calculator. The beneficiary stretch out can also be accomplished through a special trust called a Retirement Protector Trust (aka Retirement Plan Trust, IRA Trust) that can force the stretch out and protect your retirement accounts from your childrens creditors, divorcing spouses, lawsuits, and bankruptcies.