tax consequence of different beneficiary of 401k

Could anybody tell me what is the tax consequence between human being and family trust as beneficiary of 401k (or IRA)

For example if I assign person as beneficiary of 401k, only income tax( or estate tax if applicable) will be collected at the time of  withdraw. 

If a family trust be assigned as beneficiary of 401K, then will be collected 35% tax.

I am not sure my understanding is correct or not.