Mom has remaining IRA, and soon to pass.
TRUST is beneficiary for special needs/disabled Son.
We might assume trust will qualify for STRETCH via disabled son, on his life expectancy minus one.
Being disabled – we might further assume, disabled son will pass before other healthy son.
Other non-disabled son would be the next beneficiary, when we create the inherited IRA
Under the current law change are we to assume, if IRA gets inherited and stretched with disabled/trust. that it would CONTINUED stretched to subsequent beneficiaries – of course, based on minus one life expectancy of original disabled son?