I recently posted a question on this subject and received no response. The reason I posed this question is that the subject Trust will have ROTH assets to be accumulated with limited distributions each year for the 10 year distribution period. There will also be non tax deferred assets to be passed on and questioning whether those assets could be included in the same Trust at stepped up basis (or not) and also whether a separate Trust should be established for those assets or weather those assets should be inherited directly by a non spouse beneficiary to receive the stepped up basis of the assets.