Page 1 of 2 TDA 101413 08/20
This certication must be completed and led by the trustee of any trust who desires for the beneciaries of the trust to be treated as having
been designated as beneciaries of the IRA for purposes of minimum required distributions (i.e., if the desire is to treat the trust as a “see-
through trust).
Note that pursuant to Treas. Reg. § 1.01(a)()-, A-(b), in order to qualify the trust as a “see-through trust,” this certication must be led by
October 1 of the year following the IRA owner’s death.
The trustee(s) named below (the “Trustee(s)”) are all of the trustee(s) of the _________________________________________________________________________
Trust (the “Trust), which is the sole beneciary of the IRA account referenced above (the “IRA”).
By their signatures below, the Trustee(s) hereby certify the following:
To the best of my/our knowledge, the Trust is a valid trust under the laws of the State of _______________________.
To the best of my/our knowledge, the Trust is irrevocable.
The names and birth dates of all beneciaries* of the Trust and a description of the conditions on their entitlement of the Trust property are
as follows:
1. _________________________________________________________________________________________ (Name); _______________________________________(Date of Birth)
Description: ___________________________________________________________________________________________________________________________________________
2. _________________________________________________________________________________________ (Name); _______________________________________(Date of Birth)
Description: ___________________________________________________________________________________________________________________________________________
3. _________________________________________________________________________________________ (Name); _______________________________________(Date of Birth)
Description: ___________________________________________________________________________________________________________________________________________
4. ________________________________________________________________________________________ (Name); _______________________________________(Date of Birth)
Description: ___________________________________________________________________________________________________________________________________________
(attach additional pages if necessary)
* The term “beneciary” includes all current income beneciaries and all possible contingent and remainder beneciaries. If a beneciary is an
entity, just include the name of the entity.
Return Options:
Electronically via Message Center:
Log in and go to Client Services >
Message Center to attach the le
Regular Mail:
PO Box 0, Omaha, NE 10-0
Overnight Mail:
00 South 10th Avenue
Omaha, NE 1-1
Fax: --
Individual Retirement
Account (IRA) See-Through
Trust Certication
IRA Account #: ______________________________
IRA Owner:__________________________________
Reset Form
Page 2 of 2 TDA 101413 08/20
Signatures (all Trustees of the Trust must sign)
Trustee Signature:
Printed Name:
Trustee Signature:
Printed Name:
Trustee Signature:
Printed Name:
Trustee Signature:
Printed Name:
TD Ameritrade: Date:
Sign Here
Sign Here
Sign Here
Sign Here
TD Ameritrade, Inc., member FINRA/SIPC. TD Ameritrade is a trademark jointly owned by TD Ameritrade IP Company, Inc. and
The Toronto-Dominion Bank. © 00 TD Ameritrade.
Investment Products: Not FDIC Insured * No Bank Guarantee * May Lose Value
To the best of my/our knowledge, the above list of beneciaries is correct and complete.
The Trust is ________ or is not _________ (initial one) a conduit trust**
** A “conduit trust” is a trust wherein the trustee is required to distribute to the trust beneciary(ies) any distribution the trustee receives from the
IRA. If the Trust is not a conduit trust, then it is an accumulation trust.
By their signatures below, the Trustee(s) hereby acknowledge the following:
I/we have been given the opportunity to seek knowledgeable legal counsel with respect to the completion of this Certication and either
(initial one) (a) ________ received legal counsel from ____________________________ (name of lawyer) or (b) ________ declined to receive legal counsel
when completing this Certication.
Neither TD Ameritrade nor any of its aliates or agents are responsible for legal or tax advice with respect to the Trust or the IRA
In consideration for TD Ameritrades acceptance of this Certication, the trustee(s) hereby agree to indemnify, defend, and hold harmless
TD Ameritrade and its aliates and each of their partners, directors, ocers, employees, and agents (together, “Indemnitees”) from and against
any and all expenses, losses, damages, or liabilities, including but not limited to claims under the Internal Revenue Code (including penalties and
interest), demands, charges, claims for mistake of fact or law, losses, or expenses of any kind whatsoever, including reasonable attorney’s fees,
which may be asserted or imposed against one or more of the Indemnitees arising out of or in connection with (i) any Indemnitee’s acceptance of
this Certication and treating the Trust as a see-through trust, (ii) any Indemnitees reliance upon the information contained in this letter; and (iii)
any false representation or inaccurate, incomplete, or misleading information contained in this Certication.
Acknowledged and Accepted