Grandma dies, leaving IRA to see-through/qualified trust. Daughter is sole bene of trust, and trust properly commences stretch based on Daughter’s Table I life expectancy. No issues.
Daughter dies early with a sizeable balance remaining in the bene IRA. There is a Granddaughter in play who wants to maintain her mom’s (Daughter’s) remaining stretch schedule.
Setting aside any limiting language in the trust, can this bene account be passed to Granddaughter directly? *MUST* it be passed directly to Grabddaughter as bene of Daughter’s estate?
Or must it remain owned by the trust to maintain the stretch?