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Qualifying a 'See-Through' Trust as an IRA Designated Beneficiary -- Conduit or Accumulation?
Michael Kitces in Nerd's Eye View Link to more items from this source
Oct. 8, 2014
"Treasury Regulations actually do allow trusts in certain circumstances to be treated as designated beneficiaries eligible to stretch post-death RMDs over life expectancy, by looking through the trust to the underlying beneficiaries and using their life expectancies instead. The caveat, though, is that qualifying for "see-through" trust treatment requires the trust to be drafted properly, consider crucial decisions like whether to be structured as a 'conduit' or 'accumulation' trust, and at best may still entail the trade-off of less favorable income tax treatment to achieve other financial and estate planning goals!"

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