See Through Trusts

The advantages of using a trust as a designated beneficiary of an IRA (or creating a See Through Trust) are that they allow spendthrift, divorce, asset and bankruptcy protection. The trust or sub-trusts must be listed on the IRA beneficiary designation form. The trust must be valid in California, and the beneficiaries must be individuals identifiable at the time of the Trustor’s passing. Care must be taken when considering beneficiaries of widely differing ages in the pool to ensure that benefits are distributed to allow maximum tax advantages.