A trust can still be a beneficiary under the SECURE Act. However, the ten-year rule will now apply. Use this decision chart to understand the following:
When the ghost life expectancy versus 5-year rule applies
Which tables to use when a surviving spouse is a trust beneficiary
What to do when a minor child of the decedent is a trust beneficiary
What happens when a disabled or chronically ill person is the only current trust beneficiary and any other interest