I apologize if this question has been posed and answered in this forum and I missed it.
• Granddad wants to leave his IRA accounts to separate accumulation trusts for his children for their respective lives in a manner that allows the trusts to take advantage of the 10-year deferral provision added by the SECURE Act.
• At Child's death, any remaining assets in the trusts will pass in trust to his children, or to Child’s sibling’s accumulation trust if the child has none.
• Grandchild will receive part of the remaining trust assets outright when he/she reaches age 35 and the rest at age 40.
What are considered best practices for ensuring to the extent possible that all non-“mere successor beneficiaries” of the accumulation trusts are individuals, and hence the trusts qualify as see-through trusts eligible for 10-year deferral, if at the time of Granddad’s death a Grandchild has not attained the age of 35?