The IRS rules are not clear as to how the owner of an IRA, who dies before RMD (70.5), can prevent his non-spouse beneficiaries (who cannot be trusted with money) from selecting a lump sum or any accelarated distribution.
A qualfied trust allows the beneficiaries of the trust to be considered beneficiaries of the IRA. But does the trust has the power to take away the option of the beneficiaries to select an accelarated distribution at any time. HELP