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Generally speaking, the advisor is correct that RLT as beneficiary will not qualify for spousal rollover. If the Retirement Accounts are designated to a trust, we recommend a separate trust that is compliant with Secure Act 2.0.</div>
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The way I would try to achieve your goal is to have a Standalone Retirement Trust as the primary beneficiary of the IRA. The SRT would qualify for "look-through" treatment if the spouse is healthy. It would be an accumulation SNT if the spouse is not. </div>
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A great resource on SNT IRA Trusts is Darryl Lynch at Oppenheimer in Bellevue. He has presented for the WSBA on this topic.
<a id="LPlnk429627" href="https://www.oppenheimer.com/advisor/wa/bellevue/bellevue-branch/darryl-lynch">
https://www.oppenheimer.com/advisor/wa/bellevue/bellevue-branch/darryl-lynch</a></div>
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Best,<br>
Nick</div>
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<span style="font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt; color: black;"><b>Nicholas Pleasants | Shareholder</b></span></p>
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<span style="font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; color: black;">11225 SE 6<sup>th</sup> Street | Suite 100 | Bellevue, WA 98004<br>
Main: (425) 455-3900 | Fax: (425) 455-9201 | E-mail: </span><span style="font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; color: rgb(5, 99, 193);"><u><a style="color: rgb(5, 99, 193); margin-top: 0px; margin-bottom: 0px;" href="mailto:npleasants@ohswlaw.com">npleasants@ohswlaw.com</a></u></span></p>
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<div id="divRplyFwdMsg" dir="ltr"><font face="Calibri, sans-serif" style="font-size:11pt" color="#000000"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> on behalf of Robin Swanson <robin@securelegallegacy.com><br>
<b>Sent:</b> Monday, October 6, 2025 4:43 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] Beneficiary Designations for Qualified Retirment Accounts</font>
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<div>Listmates,</div>
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<div>My clients want contingent SNTs built into their Joint RLT for the Surviving Spouse.</div>
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<div>Here is the gist of the provision for the Surviving Spouse:</div>
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<div>IF the surviving spouse is disabled and/or in need of an SNT for Medicaid purposes/means-tested type of government funds, all property and qualified/non-qualified retirement will go to the <u>SNT
</u>under the decedent's Will,</div>
<div><br>
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<div>IF the surviving spouse is not disabled and not receiving or in need of means-tested government funds, all property, including qualified/non-qualified retirement, will go to the
<u>spouse outright..</u></div>
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</u></div>
<div>How should the beneficiary designation be named?</div>
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<div>The financial advisor says:</div>
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<div>Name the surviving spouse directly as the primary beneficiary of each IRA or other retirement accounts. If she names the RLT with the contingent provision, the surviving spouse cannot do a spousal rollover or elect to treat the IRA as their own.</div>
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<li>
<p>Make the trust the contingent beneficiary (to be triggered only if the surviving spouse is disabled or deceased).</p>
</li><li>
<p>Is this standard and correct? </p>
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<p>Can I just name the RLT as the beneficiary?</p>
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<p>Thank you,</p>
</li></div>
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<p class="x_MsoNormal">Robin Swanson </p>
<p class="x_MsoNormal">Secure Legal Legacy, PLLC</p>
<p class="x_MsoNormal"><br>
</p>
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