Why should I consider leaving IRA assets to a trust?
Leaving IRA assets to a trust may be a smart choice if an IRA owner wants control over how and when the owner's designated beneficiaries receive the assets of an IRA in the future. This may be particularly important if:
The "see-through" and "stretch" IRA trust concepts
When a properly drafted see-through trust is designated as the beneficiary of an IRA, the beneficiaries of the trust can enjoy the benefits of a stretch IRA, and the IRA's tax advantages can be stretched over the lifetime of the oldest trust beneficiary—potentially extending those tax advantages significantly beyond the life of the IRA owner.