Does the kiddie tax repeal affect distributions from an IRA to an accumulation trust for a minor beneficiary which are retained in the trust? In other words, are such distributions subject to income tax at the rates applicable to trusts or are they reported on a tax return for the minor? Alternatively, suppose distributions from an IRA to a trust for a minor are not retained in the trust, but directly paid to or applied for the benefit of the minor beneficiary. Are such distributions subject to the kiddie tax repeal on an income tax return for the child? Thank you