charitable trust as beneficiary of participant

[Guest cascigm]

Can a participant in a qualified name a charitable trust as beneficiary?

[Guest Dook]

I don't see why not, as long as the participant's spouse (if they are married) consents to this beneficiary. For tax purposes however, it would have to be determined whether the the trust specifies that an individual will retain any degree of control over the assets of the trust. The distribution could then be taxable to that individual.

[Wessex]

You should also check the plan document as I have seen some plans restrict beneficiaries to individuals.