AstraZeneca is not the only pharma house maneuvering for a patent stretch-out (see "The Bittersweet Pill").
More precisely, the inherited 401(k) can be converted into an inherited IRA and enjoy the stretch-out capability of the latter.
Under the new law, beginning on Jan. 1, 2007, 401(k)s will acquire the same stretch-out flexibility that IRAs have had for years.
With a stretch-out IRA you leave the account to, say, your kids, and they keep the tax deferral going over their own life expectancies, which could be decades.
Under the new regs, it is vastly easier for taxpayers to set up "stretch-out" IRAs which were uncovered and named by Forbes in 1990 that live long after the owner dies.
Stretch-out is a godsend to youngsters inheriting retirement money.
So if the dentist doesn't need the money, he can leave it growing tax free for his kids and grandkids, who can then stretch out tax-free withdrawals over their own life expectancies.
The home keeper was at full-stretch again to keep out Francisco Sandaza's glancing header, while James McCarthy went close with a strike at the other end.
You could use both controllers to grab a 2-D plane like an image and stretch it out, or place it in different positions in the virtual 3-D space.
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Later on I will have a family-sized cabin to stretch out in as we cross Nebraska.
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The U.S. and the world went into a deep recession in the early 1930s, but it took the protectionist Taft-Hartley bill to stretch it out into a prolonged depression.
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Coeur managers cut road exposure down to a 10-mile stretch by flying into and out of a desolate gravel landing strip, which they extended 700 feet and will soon pave.
He successfully rode out a stretch of government-imposed tight controls on real estate lending in China with a double-digit increase in its Hong Kong shares in the past year.
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At the other, the White House would merely let heirs to family-owned farms and businesses stretch out payments over 14 years, as now, but defer more tax and pay lower interest on it.
But Duke had serious trouble stopping the Terps, who scored on 12 of 17 trips downcourt and used an 18-6 run to stretch the lead back out to 13.
But it was the home side who created the first opening when Peter Lipcsei sent Rosa running clear into the box - only for Graham Stack to stretch out a hand to block his clipped shot.
These accounts can be saved for midcareer graduate education and you may even be able to stretch out the account to fund your great-grandchild's college education.
Suddenly we were confronted with seats where one's nose was almost touching the back of the seat in front, and where the ability to stretch out in a reclining position was non-existent.
Months of picnics, outdoor shows and wine-sodden nights in summertime finery (or, at the very least, jean shorts and well-worn wife beaters -- however it is you roll) stretch out before you.
Cadillac Ranch, Texas: In 1974 the late, local eccentric millionaire Stanley Marsh planted 10 Cadillacs (vintage 1949 to 1963) headlights down in a deserted stretch of dirt outside Amarillo - and then moved them further out in 1997 because of town encroachment.
Air New Zealand studied household furniture and, in its warehouse lab, experimented with bunk beds, staggered coach seating in kind of a tic-tac-toe pattern that would allow passengers to stretch out more with legs protruding between seats, or even stacking seats atop each other in the coach cabin.
Louisville forced 12 Duke turnovers with 10 steals, held the Blue Devils to just one field goal over an 11-minute stretch in the second half and made an adventure out of something as simple as Duke's guards trying to cross halfcourt.
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The younger you are when you inherit an IRA, the longer you can stretch out those withdrawals, enjoying more time for potential tax-free growth of the investments.
For Royal Dutch Shell (nyse: RDSA - news - people ), maybe the action needs to stretch out to 2028 to take the risk out of an Arctic platform or a transcontinental pipeline.
Behind him, the twisting green vines stretch out into the distance, their leaves tinged with gauzy mid-afternoon light, their stems rising up from a rich ochre-red soil.
He showed few signs of rust, however, striking out four in a row at one stretch in his 7 1-3 innings.
Another fire broke out Monday and burned three structures along a 5-mile stretch of the San Juan River in far northwestern New Mexico.
Tobias Seidl at the University of Zurich says that's because nobody thought fast-moving ants were smart enough to bend and stretch their way under low-hanging obstacles without first slowing down to check them out.
Queues can stretch for miles as eager diners wait for them to be dished out onto communist-era enamel dishes.
With five minutes of the first-half left, Charlie Mulgrew stepped up to place one of his trademark free-kicks and Hamilton keeper Tomas Cerny was at full stretch to parry the ball out for a corner.
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