Have a client that has approx $4 mil in mostly qualified dollars, 3/4 in IRAs. He is in a 2nd marriage and each of them have 2 children from their first marriage.
His wishes are to make his current wife 100% primary beneficiary. He would like to have the 4 children equal contingent beneficiaries. He wants to be sure no one can make any changes to this structure in the future, before or after he is gone so they are thinking of making a trust the beneficiary of all accounts.
1 – is this a good reason to set up a trust? to be sure 4 children get equal portion of what is remaining after they both are gone?
2 – if she is primary beneficiary and he precedes her in death, if she rolls the IRAs into her own, she can change beneficiary at any time, correct?
3 – Would making the trust the beneficiary on his accounts keep her from EVER changing the idea of his remaining balance going to the contingent beneficiaries even after she rolls IRAs into her own following his death?

Any pros/cons of naming a trust beneficiary would be greatly appreciated!

thank you.