In New York State, an inherited IRA is not protected from the beneficiary’s creditors. This is a good reason to make a trust the beneficiary of a retirement account if the beneficiary has debt issues. However, the Secure Act eliminated the “lifetime stretch” available to adult children inheriting an IRA (except for a disabled child) so the proceeds of the IRA would have to be distributed within 10 years. If the amount of the IRA is substantial, this could pose serious tax issues, least limit the usefulness of the trust.  One option is to name a Charitable Remainder Trust (CRT) as beneficiary of the IRA – which allows you to stretch out payments to the child over their lifetime (or to multiple beneficiaries over a 20 year span). A charity of your choice ultimately receives the asset and the child gets income over his or lifetime – because the money is invested the child ends up receiving as much or more than he or she would have without the CRT.