I’m a Financial advisor and also executor, trust advisor and beneficiary of my aunts estate.  We just wrapped up probate and are getting ready to make distributions from the trust to the beneficiaries.  The trust holds non qualified assets and also an inherited IRA that came over from my aunts personal IRA.  Can I open a Beneficiary IRA and request the trust send my portion to that account?  There seems too be great confusion as it pertains to this topic.  A tax person at the trust is saying no and that the trust will pay taxes (37%) on the full IRA amount which is 1 million plus.  As I mentioned above, the assets are held in an inherited IRA at the trust.  Seems that I should be able to determine how and when I wish to pay taxes on my portion vs the trust paying taxes on the full amount all at once and at a much higher rate.  I’ve found several articles from good sources online which seem to back up my argument.  Thanks.