Death Benefit to a Trust

[D Lewis]

We have a participant who died in February of 2009. He was age 63 at the time of death.

The beneficiary is a Irrevocable Trust. The Trustee of the Irrevocable Trust wanted to delay distribution until one of the beneficiaries of the trust attained a certain age.

He now wants the plan to distribute the deceased participant's balance to the trust, but he does not want withholding.

Since the 5 year rule states the distribution must be made by the end of the year which contains the 5th anniversary of the date of death, can this be considered a RMD?

Is there any way that this distribution can be considered not eligible to be rolled over, and therefor mandatory withholding would not apply?

Thanks