dmertz, thanks! This is what it says in my father’s Trust:
“(b) Distributions from Qualified Retirement Plans to Trusts
Unless specifically stated otherwise beginning with the year of my death, if any trust created under this trust becomes the beneficiary of death benefits under any qualified retirement plan, the Trustee shall annually withdraw from the trust's share of the plan the minimum distribution required under Internal Revenue Code Section 401(a)(9). The Trustee may withdraw additional amounts from the trust's share of the plan as the Trustee deems advisable, but only if the dispositive terms of the trust authorize the Trustee to immediately distribute the withdrawn amount as provided below. The Trustee shall immediately distribute all amounts withdrawn to: to my descendants, per stirpes, who are beneficiaries of this trust; and if no descendant of mine is a trust beneficiary, then to the trust's Income Beneficiaries in equal shares.
Amounts required to be withdrawn and distributed under this Section will reduce mandatory distribution amounts under other provisions of this trust that otherwise require distribution of all the trust's income.
This Section's purpose is to ensure that the life expectancy of the trust beneficiaries may be used to calculate the minimum distributions required by the Internal Revenue Code. This Section is to be interpreted consistent with my intent, despite any direction to the contrary in this trust.
(с) Minimum Required Distribution
In administering the trust, the minimum required distribution for each qualified retirement plan for any year is the greater of: the value of the qualified retirement plan determined as of the preceding year end, divided by the applicable distribution period; and the amount that the Trustee is required to withdraw under the laws then applicable to the trust to avoid penalty. If a Grantor dies before the required beginning date for a qualified retirement plan, the applicable distribution period means the beneficiary's life expectancy. If a Grantor dies on or after the required beginning date for a qualified retirement plan, the applicable distribution period means the beneficiary's life expectancy, or the deceased Grantor's remaining life expectancy, if longer.
Notwithstanding the foregoing, if a Grantor's death occurs on or after the required beginning date for a qualified retirement plan, the minimum required distribution for the year of death means: the amount that was required to be distributed to the Grantor with respect to the qualified retirement plan during the year; minus amounts actually distributed to the Grantor. Life expectancy, required beginning date and other similar terms used in this Subsection, are to be determined in accordance with Internal Revenue Code Section 401(a)(9)”
