A provision creating a see-through accumulation trust that may be included in the will or trust instrument of the owner of certain eligible retirement plans, such as 401(k) plans and IRAs. This provision allows the account owner to direct the retirement account proceeds, at the owner's death, to a trust for the benefit of certain types of beneficiaries (referred to, depending on the beneficiary, as either a designated beneficiary or an eligible designated beneficiary) without compromising the payout period and related income tax benefits otherwise available to those beneficiaries. This Standard Clause has integrated notes with important explanations and drafting tips.