(grantor established revocable living trust and died at age 62; surviving spouse age 61 at time of grantor’s death; grantor left two children (who are not surviving spouse’s children; grantor, during life, participated in employer’s qualified defined benefit contribution plan; trust provided for creation of marital trust for surviving spouse funded with employee benefit plans, and created primary trusts and exemption trusts for each of children; exemption trusts get equal shares of grantor’s remaining GSTT exemption and primary trusts get balance of trust assets after all other distributions and allocations; surviving spouse gets net income generated by marital trust assets and trustee has invasion power for surviving spouse; plan provided for direct rollover of distribution to non-spousal beneficiary that is a designated beneficiary; IRS rules that beneficiaries treated as designated beneficiaries; surviving spouse’s life expectancy to be used to determine distribution period; amount directly rolled over to IRA established on behalf of marital trust not included in income or marital trust).