PLR 201902023

IRA owner's estate, can't be a designated beneficiary. (Reg. § 1.401(a)(9)-4, Q&A 3) However, the beneficiaries of a trust (with respect to the trust's interest in the IRA owner's benefits) are treated as designated beneficiaries of the IRA if the following requirements are met for any period during which RMDs are being determined by treating trust beneficiaries as designated beneficiaries of ... ................
................