A single widow, age 64, with no children has a $500,000 (I’ve rounded it) IRA she inherited from her deceased husband. Her only heir is her only sibling, a brother who lives with her, is 8 years younger and will be the only beneficiary. She has been diagnosed with cancer and chemotherapy has begun. She is concerned about her brother as sole beneficiary as he is a spend-thrift and she’s concerned will ‘blow’ the money in 2 or 3 years, so she would like to set up a pass-thru trust as beneficiary so only the RMD will be paid out to the brother each year. But if she does, will this mean the trust would be deemed a non-designated beneficiary with a 5 year payout rule, or because its a ‘look-through’, it will come out over the life expectancy of the brother?