Should my IRA name my trust as beneficiary?

Often, the surviving spouse is named as the primary beneficiary, and the trust is named as the contingent beneficiary. That is a very common structure for married couples.

However, retirement accounts have special income tax rules, so we do not want to update IRA or 401(k) beneficiaries casually. Naming the wrong beneficiary can create tax problems or limit flexibility for a surviving spouse or children.

The right answer depends on your family, tax situation, trust terms, and goals.

*Reviewed by Estate Planning Attorney Casey Connealy, Partner at Gaughan & Connealy Estate Planning Attorneys on June 23, 2026.