Most 401k plans do not allow a *stretch out* to a trust beneficiary. If the plan allows a nonspouse beneficiary (the trust) to receive RMDs they come out over the life expectancy of the oldest trust beneficiary. The life expectancy payout is allowed if the trust qualifies as a *see throug* trust -- most do qualify.

The only person that can roll a 401k benefit to an IRA is a surviving spouse. If the surviving spouse is both the trustee and the trust beneficiary AND you get a ruling from the IRS it could be rolled to her IRA. With beneficiaries other than the surviving spouse, any attempt to rollover the benefits to IRAs will make the benefits fully taxable.