Hello,
We have a situation where an account owner passed away in 2021 at age 72, but before April 1st of the following year (so, before RBD as I understand it).
She has both an IRA and an IRA-BDA, both accounts name her trust as beneficiary.
If the trust is considered qualified (which we believe it is), would the beneficiary of the trust be subject to the 10-year rule for both accounts (potentially also needing annual distributions based on her life expectancy in years 1-9)?
If the trust were not qualified, then am I correct that the beneficiary of the trust would be subject to the 5-year rule on the IRA (since the owner died before RBD)? Would the IRA-BDA be treated differently?

Thanks as always, you all are a great resource.
-Craig