If you are diagnosed with hypersomnia, your doctor can prescribe various drugs to treat it, including stimulants, antidepressants, as well as several newer medications (for example, Provigil and Xyrem).
You may have your 2015 RMD made payable directly to the charity (provided it meets the IRS definition of a qualified charity), and then designate it as a qualified charitable distribution on your tax return. You'll have satisfied your distribution requirement, and you won't have to pay income taxes on that money.
Benefits paid to the employee from the RCA trust are taxable. For each dollar paid to the former employee from the RCA trust, CRA will refund 50 cents to the RCA trust so that the RCA trust and the CRA refundable tax accounts contain an equal amount of money.