I would like to leave both my own and my spouse’s Traditional IRA accounts to a SINGLE trust upon our deaths for the benefit of our 2 adult children upon both of our deaths. Non-IRA assets will also be going into this trust. I plan on having the trust exist for 30 years paying out 2% of the overall balance yearly to each of them and then letting them have whatever is left at the end of the trusts life. I am concerned that leaving the IRA to a trust will trigger a lump sum distribution problem for them. I am also wondering if I can mix IRA and non-IRA assets in one trust account. Does the IRA have to be distributed as a RMD rendering my idea of 2% distribution to each child impossible ? Any advice would be appreciated. Thank you.