Retirement tax questions

As to the custodian, if the beneficiary is the minor who will have the inherited account with her parents as her custodian in that inherited account.  Does it sound right?

 

If I haven't taken out RMD for the year I die, my daughter must do so for me.  That RMD will be my taxable income when she files my last tax return for me.  Does it sound right too?

 

Thank you in advance for your knowledge and wisdom.