I apologize if anyone has already answered this, but I didn’t see it in the recent topics discussed. The question is, what are the withdrawal requirements of a Special Needs Trust as the beneficiary of an IRA inherited after the original owner was over age of RBD. As I understand it, the Special Needs Trust can essentially be distributed still as a stretch, even though the owner passed away after January 1st, 2020. That the distribution amount would be based on the age of the oldest special needs beneficiary, in this case just the one (or is it based on the oldest of all the beneficiaries of the original IRA? three individuals and the SNT?). In the case of a 1MM$ IRA like this, the distributions would likely kick the beneficiary off of state assistance if it was sent to her, but can the distributions be directed directly to the SNT and that way the individual never actually receives them? I appreciate any thoughts and input to clarify. The client seems under the impression that the SNT inherited IRA requires no RMDs, but I can’t seem to find any scenario where zero distributions are required.