As provided above, it is generally not advisable to transfer (re-title in the name of the Trust) qualified retirement accounts (e.g. 401(k)s, IRAs, Roth IRAs) to Trust. Specifically, titling such accounts in the name of the Trust will jeopardize the qualified nature of such account and as a result, accelerate any tax-deferred income and eliminate any future income tax deferral in such account. Under certain circumstances, however, it may be advisable to the name the Trust as a beneficiary on such account.

For example, if you have minor children and wish to ensure that on your death such children cannot have unlimited access to such accounts, provided your Trust is structured properly, you can name your Trust as the beneficiary on your qualified retirement accounts.  Be advised, however, that the Trust must be properly structured if you wish for the retirement account to maintain its tax deferred status and maximize its tax-deferred growth.  See Tax Planning page.  Also, if you are married, federal law may not allow you to name anyone other than your spouse as primary beneficiary; although it may be permissible to name others (e.g. children or a trust) as contingent beneficiaries.