{"id":14830,"date":"2025-10-02T10:34:27","date_gmt":"2025-10-02T15:34:27","guid":{"rendered":"https:\/\/www.figmarketing.com\/blog\/?p=14830"},"modified":"2026-01-07T10:19:02","modified_gmt":"2026-01-07T15:19:02","slug":"what-to-know-about-trusts-iras-under-the-new-rmd-rules","status":"publish","type":"post","link":"https:\/\/www.figmarketing.com\/blog\/what-to-know-about-trusts-iras-under-the-new-rmd-rules\/","title":{"rendered":"What to Know About Trusts & IRAs Under the New RMD Rules"},"content":{"rendered":"\n

Updated January 7, 2026, at 10:22 AM<\/em><\/p>\n\n\n\n

IRA beneficiaries face a new reality, with the IRS\u2019s final required minimum distribution (RMD) regulations<\/strong> that came into force on January 1, 2025. These rules have substantial implications for trusts, whether \u201csee-through,\u201d conduit, or accumulation, and how inherited IRAs are handled.<\/p>\n\n\n\n

As estate and trust planners advise clients, this is potentially the year that naming conventions and trust structures matter more than ever. Here\u2019s how to get it right.<\/p>\n\n\n\n\n\n\n\n

Tips for Trusts & IRAs After New RMD Rules<\/h2>\n\n\n\n

Know the New RMD Framework<\/strong><\/h4>\n\n\n\n

The SECURE Act\u2019s ten-year rule is final and in effect. Now, any inherited IRA must be fully distributed within ten years of the original owner\u2019s death, except when beneficiaries qualify for extended stretch options as \u201celigible designated beneficiaries\u201d (EDBs). Understanding who qualifies<\/strong><\/a>\u2014and when\u2014is vital for client plans.<\/p>\n\n\n\n

See-Through Trusts are Must-Haves<\/strong><\/h4>\n\n\n\n

To permit trust-based stretching of IRA payouts, trusts must qualify as see-through trusts<\/strong>. Requirements include:<\/p>\n\n\n\n