Qualified Trust

A trust whose underlying beneficiary may use his or her life expectancy to determine RMD (required minimum distribution) amounts, including those for the beneficiary of a retirement account.

Investopedia Says:
Unless qualified, a trust can not normally be treated as the beneficiary of a retirement account for purposes of determining life expectancy factors. To be qualified, a trust must meet certain requirements in its validity and irrevocability, and the beneficiaries of the trust receiving the benefit must be identifiable; furthermore, the IRA trustee, custodian or plan administrator must be provided with a copy of the trust instrument.

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