The decedent had 10 IRAs at the time of death with his estate designated as the beneficiary of each one. The decedent's will specified that the decedent's tangible personal property would pass to the taxpayer and that the residue of the estate (such as the IRAs) would pass to a trust which, after payment of debts and taxes, would pass the remaining property to a POA trust. The IRAs ultimately passed to the POA trust. The POA trust gave the taxpayer the income annually and, upon written demand, the principal of the trust assets according to an ascertainable standard along with the right to withdraw trust principal upon written demand to the trustee. The taxpayer did make such written demand and sought to transfer the remaining IRA proceeds to IRAs established in the taxpayer's name. The IRS determined that such transfer would not qualify as an inherited IRA. The taxpayer was deemed to have received the proceeds from the trust and not from the decedent. The taxpayer was not the sole trustee of the POA trust. U.I.L. 201511036 (Dec. 18, 2014).