IRA Look-Through Trusts allows retirement accounts to be controlled and protected by a trust but avoids the default IRA Trust Tax Treatment.

A Dynasty Trust with IRA Look-Through provisions allows protection and control when passing IRAs to children and other beneficiaries.

Naming an 18-year-old as the beneficiary of your IRA is theoretically the longest way to defer income taxes, but studies show that beneficiaries of retirement accounts usually liquidate them within a few years. Naming a trust as the beneficiary of an IRA is a way to control when withdrawals are made and therefore minimizing income taxes.