Husband and wife each have traditional IRA accounts. They have two minor children. They would like to create an IRA Beneficiary Trust (accumulation trust) and name it as the contingent beneficiary on their IRA accounts. Can one IRA Beneficiary Trust be created to be named as beneficiary of both IRA accounts, or is it required (or best practice) to create a separate IRA Beneficiary Trust for each spouse. Thanks for any help.