Should I Name My Living Trust as the Owner of My IRA?

No!  Unlike most of your other assets, the ownership (title) of your IRA should never be transferred to your revocable living trust during your lifetime.  The IRS treats the transfer of ownership of your IRA in any manner, including to a living trust, as a withdrawal.  This means income taxes are immediately due on the entire IRA!  While a trust can be named as a beneficiary of your IRA, it should never be named as its owner.  A trust should not even be named as a beneficiary unless the trust is drafted to comply with the IRS's designated beneficiary rules.