I suggested an attorney because I don't know the provisions of the trust. So this is a matter outside of tax law.
however from authoritative literature for nonspousal beneficiaries the following rules apply to IRA beneficiaries
1) 10% early withdrawal additional tax does not apply to distributions
2) cannot treat the inherited IRA as their own. thus they cannot roll over any distributions into their own IRA
3) can make trustee-to-trustee transfer of the account to newly created "inherited IRA" (an IRA in the decedent's name but payable to the named beneficiary) at a different financial institution
4) No contribution can be made to an inherited IRA
