When you die, your heirsthen become the beneficiary of the Trust, and whoever you have appointed as the successor Trustee in your trust document will become the acting Trustee.
You can let the Roth IRA sit untouched, growing tax free, and then leave it to your heirs, who are allowed to stretch out withdrawals (if they want to) over their own lifetimes, enjoying decades of extra tax-free growth.
The only true test would be to see if any of the items valued were transacted within 24-36 months of the valuation (basically two to three cycles of the art market) and then compare the actual net auction proceeds to the heirs to the valuation by the Panel.