BW
Returning Member

Upon death, is a 401k lump-sum distribution to a trust beneficiary (for a qualified trust) subject to 20% mandatory withholding?

https://www.schwab.com/public/file/P-1625576/ page 17, "All trusts and estates | Take a lump-sum distribution." does not say "The distribution will be subject to a mandatory 20% withholding." like it does in other scenarios.  

I am wondering it that is an omission, or if in fact a lump-sum distribution to a qualified trust is exempt from the 20% mandatory withholding penalty.