There are 5 categories of an EDB or Eligible Designated Beneficiary. As described in Section 401(a)(9)(E)(ii) of the code, an EDB is:
- The Surviving Spouse
- A minor child of the participant (but only until the age of majority is reached, at which time the 10-year payout applies)
- A disabled beneficiary
- A Chronically Ill Individual
- A person not more than 10 years younger than the participant.
Of course, the idea of making this determination is such that the the participant or the person who owns the retirement plan can make planning decisions specific to a see-through trust.