There is a deceased participant in a retirement plan that has named trusts (each trust for a specific individual) as her beneficiaries. How is the distribution handled and taxed?

Is this before or after the participant's RBD? What does the document say about distributions on death? Generally, the rules of 401(a)(9) apply to distributions. Prior to RBD, payments to a non-designated beneficiary must be made within five yearas of the date of death. Payments to a designated beneficiary may be made over the life expectancy of the beneficiary.(Reg 1.401(a)(9)-4 Q-1) Reg 1.401(a)(9)-4 Q-5 sets forth the requirements that must be met for the beneficiaries of a trust to be considered designated beneficiaries.