Should I name a trust as the beneficiary of my IRA instead of my kids directly?

Sometimes, but do it carefully. Naming a trust lets you control how and when heirs receive the money, valuable if beneficiaries are minors, financially immature, or have creditor or divorce concerns. But the SECURE Act's 10-year payout rule generally still applies, and a poorly drafted trust can force faster, more heavily taxed distributions or lose beneficial treatment entirely.

You typically need a properly structured see-through or accumulation trust so the IRS looks through to the underlying beneficiaries. Accumulation trusts can hold distributions but may pay tax at high compressed trust rates. For a disabled beneficiary, a special needs trust as IRA beneficiary can qualify for lifetime stretch treatment. Because the drafting is technical, work with an attorney who specializes in retirement-account trusts.