I represent a couple, both of whom have adult children from a prior marriage. Each has an IRA worth about $2M. Each wants to allow the surviving spouse to take distributions of specified amts during life. Following the death of the surviving spouse, each wants any remaining value to be distributed to the owner’s children. I understand that the surviving spouse is not subject to the SECURE Act. Would that exemption extend to a trust for the sole benefit of the surviving spouse during his or her entire life?