"[T]rusts that include minor children or disabled beneficiaries can significantly benefit from the life expectancy payout option. By structuring these trusts correctly, planners can ensure that distributions are calculated based on the life expectancy of the oldest trust beneficiary, thereby potentially extending the tax-deferral period for younger beneficiaries.... [P]lanners should consider strategies that utilize the benefits of Roth conversions, which can offer tax-free growth and no required minimum distributions during the account holder's lifetime. "  MORE >>