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Drafting IRA Beneficiary "See-Through" Trust Provisions

Meeting Complex IRS Rules to Qualify a Trust as a Conduit Trust or an Accumulation Trust

Recording of a 90-minute CLE/CPE video webinar with Q&A

This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

Conducted on Tuesday, February 13, 2024

Recorded event now available

or call 1-800-926-7926

This CLE/CPE course will provide estate planning counsel with detailed guidance on drafting "see-through" trusts that qualify as IRA beneficiaries under IRS regulations. The panel will explain provisions governing both "conduit trusts" and "accumulation trusts" and offer sample language for both trusts that will meet IRS standards.


A valuable tool for protecting IRA assets as a component of estate planning is using a trust as an IRA beneficiary. These "see-through" trusts can provide useful flexibility in a comprehensive estate plan and carry income tax consequences and stringent IRS requirements for qualification. Estate planning counsel must know the detailed IRS rules in drafting these "see-through" trusts to meet RMDs and income accumulation requirements.

IRA beneficiary trusts generally come in two types: "conduit trusts" and "accumulation trusts." Specific requirements mark conduit trusts to calculate RMDs over the lifetime of qualified designated beneficiaries. Notably, IRA beneficiary trusts are drafted as trusts (whether QTIP trusts or any other) valid under state law but contain specific language and provisions that qualify the trust for see-through treatment.

Whether estate counsel is drafting a trust to function as a conduit or an accumulation trust, practitioners must know the rules and required language to avoid severe tax consequences.

Listen as our experienced panel provides detailed guidance, including sample language, to help you master the intricacies of drafting see-through IRA beneficiary trusts.



  1. Trusts as beneficiaries of IRA
  2. Conduit vs. accumulation trust
  3. DNI impact and considerations
  4. Drafting provisions for conduit trusts
  5. Drafting provisions for accumulation trusts


The panel will review these and other relevant issues:

  • Impact of the SECURE Act, SECURE 2.0, and other regulations
  • Income tax considerations in utilizing a see-through trust
  • What provisions must be included in trust language for a trust to qualify for see-through treatment as either a conduit trust or an accumulation trust?
  • Factors to consider when drafting a QTIP trust as an IRA beneficiary trust


Blumberg, Joseph
Joe Blumberg

Senior Fiduciary Officer
Northern Trust Wealth Management

Mr. Blumberg works with clients to proactively solve problems related to wealth management and trust...  |  Read More

Shoff, Nathan
Nathan Shoff

Lacy Katzen

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Strafford will process CLE credit for one person on each recording. CPE credit is not available on recordings. All formats include course handouts.

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