Decendant names his trust the beneficiary of his IRA. Is that considered a distribution and taxable to the trust?

[IRonMaN]

Nope

[sjrcpa · Accepted solution]

Not until the trust receives a distribution.

[qbteachmt]

"Decendant"

Has the person died?

Decedent = they have died, and their account transfers to the trust. The Trustee requests a distribution to close the account, and sends the funds to beneficiaries. Or, has the account put into Inherited IRA accounts, one for each beneficiary = no distribution has been made. Or? What else has happened?

Descendant = offspring of the decedent.