IRA RMDs to a qualified disability trust

My client was 91 and taking RMDs for over 20 years.  She passed away in 2024.   The beneficiary of the IRA is a qualified disability trust for the benefit of her children, both disabled.    From what I have read since the beneficiaries are disabled and this is a disability trust, the distributions from the inherited IRA can remain in the trust.  So, the RMD’s would go to the trust and since this is an accumulation trust, those distributions can stay in the trust and the trust pays tax on the distributions.  However, what I am not understanding is how long the trust has to take the distributions.  Would the trust have 10 years to liquidate the IRA?  Some of the guidance says it could be over the lifetime of the beneficiary, so I am a bit confused.   Any guidance would be greatly appreciated.



Since the children are disabled, as long as the trust is qualified for look through, the RMDs will be based on the life expectancy of the oldest child and the 10 year rule is not applicable. If the trust provisions called for a split into separate trusts for each child upon the death of client, then inherited IRA distributions made to each trust would be based on the age of each child.

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