Beneficiaries are financially capable and mature, or the living trust has not been updated or properly worded to allow for a “see thru” Trust. Pensions and IRA would distribute either immediately in lump sums or over 5 years periods causing unnecessary taxes and use of trust assets.
Updates and reviews of beneficiary designations
Comparison of pension allocation to estate allocation plan for adjustments
Be aware of the “see-thru” trust rules to allow for Stretching IRAs and effectively argue current law with reticent pension custodians.
Multiple IRAs to specifically allocate funding for individuals