Some of my previous replies might be based on the proposed regulations rather than the final regulations and are therefore not entirely accurate. I've taken a closer look at the final regulations and I suggest looking at § 1.401(a)(9)-8(a)(1)(iii) to see if the terms of the trust are sufficient and are implemented to allow separate accounting permitting each beneficiary's own age to be used in determining RMDs.
"Section 401(a)(9) is applied separately with respect to the separate interests of the beneficiaries of a see-through trust if the terms of the trust provide that it is to be divided immediately upon the death of the employee, provided that the requirements in paragraph (a)(1)(iii)(C) of this section are satisfied."
I suspect that the the trust in this case would not meet the requirements set forth in paragraph (a)(1)(iii)(C) since there seems to be discretion as to whether the trust is subdivided.
Also, without such subdivision, it appears that § 1.401(a)(9)-5(f) requires that RMDs for all beneficiaries be based on the age of the oldest beneficiary, in this case, the age of the girlfriend.
