Trust as Beneficiary

[waid10]

We have a participant that wants to name a trust as his beneficiary. Our plan does allow this. However, on the beneficiary designation form, it states "if you name a trust as a beneficiary, the trustee also must satisfy additional documentation requirements no later than October 31 of the calendar year following the calendar year of your death. The Administrator will provide you or the trustee with the additional forms you must complete."

Can anyone point me to the additional documentation that is required? And we (the plan administrator) do not have any additional forms. What do we need?

Thanks.

[Bird]

You'll need a list of beneficiaries with certification that it is correct, or a copy of the trust. Wait until it happens.

Reg 1.401(a)(9)-4, Q-6

[GMK]

For example, page 6-25 (page 25 of the pdf), here:

https://www.irs.gov/pub/irs-tege/epchd603.pdf