I have a client who passed away in 2019, and the primary beneficiary was the spouse who is predeceased. The contingent beneficiary is the Revocable Living Trust. In January, the trustee receives a check payable to the Trust equal to the balance less 20% withholding. The trustee has not yet deposited the check into the trust account because he would like to create an inherited IRA FBO trust to utilize the 10 year spread. Since the check was not cashed yet, can this be done or no, since the check is considered constructive receipt and non-spousal IRAs are not allowed indirect rollovers?