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Just didn want to make a big deal out of it, she said. That was for my daughters, Dylan and Kendall. I lost my mom to cancer and I didn want them to be worried about me. Since a designated beneficiary must be an individual, the opportunity for a life expectancy pay out appears to be unavailable. But under IRC Section 401(a)(9), which governs distributions from qualified retirement plans and IRAs, the beneficiaries of a properly designed trust which name trusts as beneficiaries (called a "see through trust" by the IRS) will be treated as having been designated as the beneficiaries of the plan or IRA. Does the same hold true for trust owned annuities, thereby allowing a life expectancy payout for annuities that name see through trusts as the beneficiaries Unfortunately, this issue has not yet been addressed by the courts or the IRS.. "The delegates do the work of the convention and are our most important guests," said Rev. Leah D. Daughtry, CEO of the convention com

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