Apologies for the previous post that was admittedly too lengthy.

Single client with substantial IRA and other substantial assets wants to establish a Revocable Trust for two minor children (5 years apart in age) and coordinate inherited IRA distributions within the trust. The Revocable Trust will have discretionary distribution provisions for the children until they are age 30.

Can the account owner establish separate Retirement Account Trusts for each child within the Revocable Trust to receive and become the owner of separate, inherited Child IRA accounts segregated and effective upon the owner’s death? The goal is to allow the Trustee to be able to adjust/balance distributions from each Child’s Retirement Account Trust that will have tax considerations for that child with distributions of general Trust assets that are non-taxable in order to maximize both the tax benefits and control objectives for each child depending upon his circumstances.