An inherited IRA names a trust as beneficiary that splits into 2 sub trusts for the 2 individuals who are the trust beneficiaries. The trust qualifies as pass through with RMD being reset to age of oldest beneficiary. Trustee desires to set up IRA accounts in the name of one of the sub trusts for the benefit of one of the individuals and the other account in the name of the other individual, not the trust. The trust allows the trustee to hold assets in trust or distribute at his discretion.

1. Is this allowed or do both accounts need to be in the name of the sub trusts?

Thank you for your input.