I currently have 1 IRA. I have 6 beneficiaries – my wife and my 5 daughters. I would like to set up individual qualified look through trusts for each of my daughters that will pay each of them according to each daughter’s individual age over her lifetime using IRA RMD tables. As I read the IRS rules, if I have 6 beneficiaries on one trust – my wife and 5 trusts for the daughters, then my wife’s age will be used to determine the distribution (which we don’t want). Is this a correct reading of the IRS rules? If not, please explain and if so, how do I set this up so that my wife gets a direct distribution that she can roll over and then have each of my daughters have distribution based on their own age.

What’s the best way to set this up to accomplish my goals stated above.