No. An IRA owner may not title an IRA in the name of a living trust. IRAs may be established only for the benefit of an individual. An IRA is an individual’s trust with a financial organization generally acting as trustee for the assets. IRA owners may, however, name a living trust as an IRA beneficiary. Upon the IRA owner’s death, the IRA will pay into the trust and the trustee of the trust may disburse the assets according to the trust’s provisions.