If you own an IRA, or any similar type of retirement plan, then special considerations will need to be made to ensure that these accounts are distributed correctly upon your death. Since IRAs and other retirement accounts are usually beneficiary designated, they are not normally considered an asset that will pass through trust administration or probate. Instead, upon your death, retirement funds will be released directly to the beneficiaries listed on the account. This type of distribution can be problematic, as it may conflict with the unique terms of your estate plan. Contradictory Trust and IRA Distribution Terms A key.