Scottsdale decedent named a trust as the beneficiary of his large IRA.  Upon his death the terms of the trust called for the beneficiaries to receive their share of the trust outright.  Trustee desired to create separate accounts for the IRA, so each beneficiary could determine whether to take the proceeds immediately or continue the income tax deferral by stretching out the IRA required minimum distributions based on the oldest beneficiary’s life expectancy.  DeAngelis Legal advised the trustee on the requirements and worked with the trustee and IRA custodian to successfully create the separate accounts.