IRA Trust is confirmed to be look-through trust. A/B Trust with Marital and Family components. Greater of income or RMDs from both marital and family trusts support surviving spouse with principal left to kids at surviving spouses death. All trust verbiage names surviving spouse as entitled to all income until she passes (and principal as needed). Oldest beneficiary would be surviving spouse (age 70). However, a listed contingent beneficiary were the surviving spouse of the grantor and all offspring and grandchildren to pass away is a 90 year old relative.

Are RMDs based on surviving spouse’s life expectancy using single life expectancy tables or does the naming of the 90 yo relative as a contingent beneficiary (far down the line in an almost infinitesimally small likelihood of being an actual beneficiary) force RMDs to be calculated based on her age (bc she is named in the trust).

Thanks much for weighing in.

SR