"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."
I suspect that this statement was intended to reinforce that the trust was to be qualified for look-through (provided the other conditions for look through are met). However, it seems that this trust document was written before the SECURE Act took effect in 2020, which changed the conditions where the use of the life-expectancy of the beneficiaries would have previously been unconditional with look-through, and the trust was not updated to take the SECURE Act changed into account.
"If a Grantor dies before the required beginning date for a qualified retirement plan, the applicable distribution period means the beneficiary's life expectancy."
My understanding of the SECURE Act is that this is now permitted only if all of the beneficiaries are Eligible Designated Beneficiaries. In fact, if there is more than one beneficiary, this treatment was not probably permitted as written even before the SECURE Act since the separate-accounts rule does not apply to trusts. With a trust, RMDs must be based on the distribution period for the beneficiary with the shortest life expectancy and distribution period.
You need to obtain the service of a trust attorney who is familiar with the requirements imposed by the SECURE Act and the final regulations issued by the IRS :
https://www.federalregister.gov/public-inspection/2024-14542/required-minimum-distributions
