Our clients are a couple in their early sixties with 2 children in their mid-twenties. One child, their son, is special needs. The contingent beneficiaries of their IRA’s are now 50% daughter and 50% son’s special needs trust.

What do I need to look out for in the special needs trust language so that a stretch is still possible without ruining the special needs provisions? In order to accomplish that, I thought there might have to be a “beneficiary IRA trust” that would pay out only as needed to the special needs trust for the son.

Appreciate help on this.