Jeffrey Levine in Kitches writes “the question as to whether Conduit Trusts subject to the 10-Year Rule are even a viable solution for clients, especially in cases when the trust language limits distributions to “only” the Required Minimum Distribution. In such scenarios, no distributions can be made until the 10th year after death, when the entire account must be emptied all at once, since that is the only point during the 10-Year Rule when a distribution is actually required (resulting in a potentially huge tax liability in the process).” https://www.kitces.com/blog/secure-act-see-through-conduit-trust-stretch-ira-10-year-non-eligible-designated-beneficiary/#

My trust language reads “Beginning with the year of a Grantor’s death, and for each calendar year end thereafter, the Trustee shall withdraw from each Retirement Plan Assets the required minimum distribution (as defined in Code Section 401(a) and the Regulations thereunder) for such Retirement Plan Assets for such year. In addition, the Trustee may withdraw such *additional* amount or amounts, from any Retirement Plan Asset, as such the Trustee deems advisable; provided, so long as the Conduit Beneficiary is serving as a Trustee.”

So it says “the Trustee may withdraw such *additional amounts* or amounts … as the Trustee deems advisable.” So it’s not limiting distributions *only* to just RMDs. It’s allowing for additional withdrawals. In other words, the distribution doesn’t only have to take place on the 10th year, as Levine claims, correct?