The IRA Inheritance Trust® is a unique trust which takes full advantage of beneficial changes in the tax law that went into effect in the year 2003. It applies to IRA accounts, 401(k) accounts, 403(b) accounts, Roth IRA’s and most company plans that provide you with the ability to name death beneficiaries. The IRA Inheritance Trust® is a specially designed trust whereby you can provide your beneficiaries with the best of both worlds - asset protection from claims of creditors, plus the ability for each of your beneficiaries to use their individual life expectancy to stretch out the RMDs.