1099R to individual beneficiary rather than trust

[BonoConsilio]

Where a see-through trust is named as an IRA beneficiary, may IRA distributions be reported on the 1099R directly to the trust beneficiary? This is particularly key where the beneficiary is younger at a low income tax bracket, the trust grantor intends to control the IRA fund flows to the trust beneficiary, and to avoid the trust's higher income tax rates while retaining IRA distributions in the trust. Reporting 1099R directly to individual beneficiary seemed to be the practice when see-through trusts first came out in early 2000s, but that reporting has changed over time?