[WSBAPT] Procedural Question - IRA Payable to Testamentary Trust (RMD Due This Week)

[Jennifer Johnson]

Hello all,

I’m administering an estate in which the decedent named a testamentary trust under her will as the beneficiary of 65% of her IRA. The trust is for the benefit of a disabled sibling who receives government benefits that may be affected by direct inheritance.

The IRA custodian has said that it needs to issue the decedent’s year-of-death RMD this week, and I’m preparing to provide them with the trust name, EIN, and certification. I haven't had the opportunity to deal with administration of testamentary special needs trusts before, so I'm hoping to benefit from the collective wisdom before proceeding much farther.

A couple questions I have are whether a custodian can issue the RMD before the inherited IRA is fully established? And are there pitfalls unique to testamentary trusts or issues with income distributions? Should an attorney with experience be handling this? There are probably other questions I don't know I should be asking.

Any guidance or war stories would be very appreciated. I want to ensure that we're doing things correctly and not jeopardizing the sibling's benefits.

Thank you so much in advance!

Jennifer M. Johnson

Title Officer | Attorney

Wahkiakum Title & Escrow Co.

Hanigan Law Office, PS

68 Main Street / P.O. Box 39

Cathlamet, WA 98612

(360) 795-3494

(360) 795-3001 (f)

www.wahtitle.com

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