Updated January 7, 2026, at 10:22 AM
IRA beneficiaries face a new reality, with the IRS’s final required minimum distribution (RMD) regulations that came into force on January 1, 2025. These rules have substantial implications for trusts, whether “see-through,” conduit, or accumulation, and how inherited IRAs are handled.
As estate and trust planners advise clients, this is potentially the year that naming conventions and trust structures matter more than ever. Here’s how to get it right.