My client John Smith died earlier this year and left his IRA Rollover to a John Smith Conduit Trust. The trustee (Bill Howard) shall hold, maintain and administer the trust estate for the benefit of John Smith’s daughter. We intend to move the balance of his rollover account into an Inherited IRA For a Trust Beneficiariy. My questions is this: client did not take his 2017 RMD. Do we distribute the RMD direct to the daughter or should it go directly to an additional new account John Smith Conduit Trust.