Page 1 of 2 TDA 101413 08/20
*TDA101413*
This certication must be completed and led by the trustee of any trust who desires for the beneciaries of the trust to be treated as having
been designated as beneciaries 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 certication 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 beneciary 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 beneciaries* 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 “beneciary” includes all current income beneciaries and all possible contingent and remainder beneciaries. If a beneciary 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 10th Avenue
Omaha, NE 1-1
Fax: --
Individual Retirement
Account (IRA) See-Through
Trust Certication
IRA Account #: ______________________________
IRA Owner:__________________________________