How are RMDs from an inherited taxable IRA or a Roth IRA to a third party Special Needs Trust regarded in terms of income from the standpoint of Medicaid? If the RMD from the inherited IRA is used for allowable disbursements by the trust, does it still count as income to the disabled beneficiary from the standpoint of Medicaid? Does it matter if the RMD came from a Roth IRA versus a taxable IRA? If the third party special needs trust is set up as an accumulation trust, then will the portion of the RMD that is retained in the trust be taxed at trust tax rates, and the remainder that is used for the beneficiary be taxed at the beneficiary’s tax rate? If the third party special needs trust is set up as a conduit trust, then will the entire RMD be taxed at the beneficiary’s tax rate, and will it all count as income from the standpoint of Medicaid, even if it is for allowable disbursements?