@ThomasM125 The only asset in this trust is an Inherited Roth IRA and the trust qualifies as a "see-through." I would guess that the best course of action would be to leave the Roth IRA alone for the 10 year period and do lump sum distribution at the end. Furthermore, there would be no need to file taxes because the Roth IRA is not taxable income. Do the dividends earned by the Roth IRA which are then reinvested count toward the $600 gross income threshold? All of the trusts assets remain in the Roth IRA account and never exit the account.
