The document discusses an IRA Protection Trust which can be used to designate beneficiaries of an IRA account in order to minimize taxes and protect the assets from creditors and divorce. The trust splits the IRA into separate accounts for beneficiaries based on their ages to allow stretching out distributions over their lifetimes. This maximizes tax-deferred growth and ensures the lowest possible income taxes are paid. It also locks in the final beneficiaries and protects the IRA from being claimed in a divorce or if a beneficiary becomes disabled.