A plan participant recently died and had his trust as his primary beneficiary (he is divorced and kids are young). How does the rolloverwork? Can a trust hold an IRA and avoid the tax until payout to the children? Does there need to be an actual distribution to the trust, and then taxes paid to the IRS for this? The attorney asked if this was a "Look Through" Trust...what is that? Also, do you have a time limit on when you can take a distribution after an event like this?

Sorry for the length, but I appreciate any help I can get.