QCD from an inherited IRA in a trust?

Can you make a QCD from an inherited IRA owned by a trust if the trust beneficiary is over 70.5?



The tax code and IRS Regs do not specifically address this, and because a trust has no age a QCD could not be made from most trust inherited IRAs. But perhaps there was a letter ruling because one legal website states that a QCD can be made for a trust beneficiary only if both the trustee and the sole beneficiary of the trust would otherwise have been eligible.

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