I currently am fortunate enough to not require the full smooth withdrawal that ESP recommends. The smooth withdrawal model, however, generates a larger tax liability than I currently incur in reality. As I have changed smooth withdrawal start dates and end dates, it appears that ESP produces a larger tax liability each year the more I delay the start of the smooth withdrawals. It does so while reducing the IRA totals to zero. Is there some way move the tax liability to my heirs (i.e., not incur the tax expense in my modeled economy)?