Spouse then children inherit TIRA via a See-Through Conduit or a See-Through Accumulation Trust

Question r.e. Post-Secure TIRA RMDs when primary beneficiary is 100% See-Through Conduit or 100% See-Through Accumulation Trust.

Husband names a see-through Conduit Trust or a see-through Accumulation Trust as 100% Primary beneficiary for his TIRA.

For both the Conduit Trust and the Accumulation Trust the beneficiaries are:
1. Spouse [i.e. spouse gets all income and/or principal distributions while she is alive]
2. Children at death of spouse [children are entitled to remaining principal at death of spouse]

Can you confirm if the the following RMD requirements are correct:

Conduit Trust
1) Wife => Life Expectancy
2) At death of spouse, children have 10 years (year 1 being the year after the year of death)

Accumulation Trust
1) Wife =>Ten-Year Rule
2) If spouse dies before completion of her 10 years, children complete the 10 years of the spouse.

Note, in the case of the accumulation trust, I’m only talking about the RMD requirements [distribution from the inherited IRA to the Trust] and not what the terms of the trust may be regarding distribution of trust assets to either the spouse or the children upon the death of the spouse.

Thank you in advance for any help you can provide.



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