D passes away on 2020 at age of 89. Traditional IRA names D's Living Trust as sole beneficiary. The sole beneficiary of D's Trust is D's son, S. As it stands, Custodian says it will re-title the account as D's Inherited IRA fbo the Trust.
Is it allowed under the Regs. to look past (or through) the Trust so that the account may be re-titled as D's Inherited IRA fbo S?
So would rather not have to keep the Trust open for the up to 10 years that account might be in existence before the newly required final distribution date as provided in the SECURE Act.