Two inherited IRAs are owned by an Irrevocable Marital Trust. I do not know the history, but both are titled the same and are from the same decedent (survivor’s spouse). They differ in the RMD calculation in that one uses surviving spouse’s LE and the other uses the decedent’s remaining LE. I presume the latter may have either not had a bene or estate was named, and executor assignerd it to the trust. The spouse would like to combine them. My thinking is they would have to remain separate, to facilitate the calculations. I think they purposely made the trust irrevocable since there is a spendthrift son and mom is a soft touch.