Husband listed wife as 50% beneficiary and “Living Trust” as 50% beneficiary. Living trust directs for a Charitable Remainder Unitrust for wife’s benefit to be created using the 50% of IRA funds left to the trust. Other than the CRUT, the wife is the sole recipient of the husband’s assets per the living trust. Upon husband’s death the brokerage/custodian created an Inherited IRA for the LIving Trust with CRUT as beneficiary (for the 50% left to the Living Trust). They have stated that 50% of the RMD, which had not been taken yet, can be distributed from the Inherited IRA, then the trustees of the Living Trust have 5 years to figure out how to distribute the remainder.

Is this the correct way to set this CRUT up?
Is the RMD taxable on the spouse’s return? If so, can a QCD be paid from the Inherited IRA to satisfy the RMD?
Can the balance of the funds from the Inherited IRA be transferred into an account for the CRUT tax free once the RMD is paid?