Look-through (see through) trust for spouse

[jasdlm]

A/B trust structure from years ago and clients did not update for tax law changes.  Retirement account (large) beneficiary is decedent's trust.  Retirement company has agreed that the trust qualifies as a look thru trust.

My question is:  Does a look-through trust require a separate tax ID/separate tax return for the retirement distributions?  Although these are not new, of course, this is the first time I've ever had this come up.

Thanks much to anyone who has experience in this area.

[Sara EA]

I had one of these a couple of years ago. also an A/B situation where the clients did not update things when the new estate tax and portability rules took effect.  Originally it was a grantor trust, reported on the couple's individual return.  When he died, two trusts were created, hers with half the assets and his with half the step-up basis of the assets.  Hers remained a grantor trust reported on her 1040.  His required an EIN and a 1041.  See who gets the 1099R and look at the trust document.  My hunch is his trust gets the funds, which is the purpose of a "look-through"--retaining control of the funds.