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

[BW]

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.

[Critter · Accepted solution]

No it is not subject to the withholding  since the trust will pass thru the income to the beneficiaries and they will pay the required taxes. 

[dmertz]

A distribution paid to an estate or trust (or to a non-spouse beneficiary for that matter) is not eligible for rollover to another qualified retirement account, so the 20% mandatory tax withholding (not penalty) on distributions eligible for rollover does not apply.