If the beneficiary is a trust, where do you look for distribution schedule in uniform life table?

[Guest Enda80]

Reviewing 401(a)(9) and its requirements regarding distributions, I saw the uniform life table. However, what do you do if the trust is the beneficiary? Not necessarily a trust fund for a particular person (though I hope to have the answer for that situation), but for example, a trust for a non-profit organization? Is a trust in that legally-but-not-biologically a person category that a corporation falls under?

[jevd]

A qualified trust must have identifiable beneficiaries, that is they must be individuals either named or identifiable as a class. If a charity or some other organization is the beneficiary of the beneficiary trust then the trust will not be considered qualified and the rules to determine life expectancy are the same as if no beneficiary is named. During the lifetime of the account owner, the uniform tableis used. At death, it will depend on pre or post RBD death. Pre RBD death would require the 5 year rule, post RBD death, the single life table would be used using the age of the deceased account owner in the year of death on a non-recalculated basis.

If the trust is qualified, see RMD REGS, then the Life expectancy table used during the account owners lifetime is the uniform table unless the undelying trust beneficiary is soley the spouse of the account owner who is more than ten years younger. Then the Joint Table would be used. At death, the oldest beneficiary of the trust is the designated beneficiary for calculation purposes and rules for pre & post RBD death apply as if that individual was

the named beneficiary. Payments however should be made to the trust.

SEE RMD REGS 1.401(a)(9)-4 Q & A 1 & 4.