80 year old client and his 78 year old wife each have IRA accounts worth approximately $100,000 each. Their attorney has updated their wills which include a supplemental needs trust to be created at the first death. Attorney is suggesting that the supplemental needs trust be named as the primary beneficiary on each of the IRA accounts and the four adult children be listed as equal shares contingent beneficiaries. Attorney maintains that with this arrangement the IRA distribution to the trust at death will not be a lump sum taxable event but will in effect continue on a MRD payout for the rest of the survivors life. Is this correct? If in fact the distribution at death of the IRA is not taxable all at once, will the 4 children ultimately be able to do Inherited/Beneficiary IRA accounts and continue to defer most of the taxes when they inherit the balance of the IRA account?