Client passed away at age 75 with a Trad IRA in RMD stage. His trust was 100% prim beneficiary and has been deemed Qualified per his attorney. The sole primary beneficiary of his trust is his ex spouse who is 8 years younger then deceased IRA owner.

I’m aware beneficiary of trust can elect the see through to avoid the 5 year payout if Trust was not Qualified but since the identifiable beneficiary is 10 years younger then deceased IRA owner is she allowed to stretch over her life expectancy? I didn’t know if the see-through maybe disallowed a stretch more then 10 years thou her age may allow for the exception.

If she can stretch longer then 10 years then we would use IRS Single Life Expectancy Table and subtract by one each year after her first RMD in 2024??