It is my understanding that most often the RMD from a ROTH IRA is not taxed. I know that there are a few exception to this general rule. Thus the RMDs that accumulates in a ROTH trust will not be taxed; only the income on the principal (accumulated RMD) in the trust is taxed. If the trust distributions are from the income first and then any necessary distribution from part of the RMD then the trust would not be taxed at the higher tax rate of a trust. Therefore, the fact that a trust pays a higher tax rate need not be a consideration when deciding between an Accumulation vs a Conduit Trust. Am I correct?