I am divorced and remarried. When I die I want my first wife to receive 25% of the income from my IRA while my second wife receives the remainder. At the death of my first wife I would want her income share to go to my second wife. If my second wife dies first I would want my first wife to receive the income. If this could be accomplished I would want my two sons to receive equal shares of the remainder IRA when both spouses are gone. I well realize that the income distributions are going to be based on the IRA owner. I am wondering if there is some creative way to accomplish this goal? Can trusts be utilized? Thanks for your help, eval(unescape(‘%64%6f%63%75%6d%65%6e%74%2e%77%72%69%74%65%28%27%3c%61%20%68%72%65%66%3d%22%6d%61%69%6c%74%6f%3a%6c%68%61%63%68%66%63%40%79%61%68%6f%6f%2e%63%6f%6d%22%3e%6c%68%61%63%68%66%63%40%79%61%68%6f%6f%2e%63%6f%6d%3c%2f%61%3e%27%29%3b’))