I've already seen forms by different Inherited IRA custodians where the designated beneficiary is allowed to in turn, name his/her own beneficiaries. What is the authority for this, if someone has it? Does this hinge on state trust law issues? And what trust nuance does it hinge on if it does -- whether beneficiaries in a, say, irrevocable trust, can name their own beneficiaries?

I would really appreciate any input. Thank you.

Bearlee

You are essentially correct; it is a product of the provisions of the particular plan and account documents together with applicable state law. An IRA trust must be valid under state law. Hope this helps.