“If sub-trusts are established for each beneficiary, presumably the IRA would have to be subdivided into a separate inherited IRAs, one for each beneficiary”.
In this case would the separate inherited IRA’s be based upon each beneficiary’s age? Would the inherited IRA’s remain as part of the main Trust and distributions still be managed by me as the Trustee or would the beneficiaries now manage their own SubTrusts and the IRA distributions?
