I am a trustee for a trust that was the beneficiary to an IRA. The trust has 4 beneficiaries and the trust does have “look through” language identifying each of the 4 beneficiaries. I understand that the RMD will be based on the oldest beneficiaries age. In 8 years when the youngest of the beneficiaries turns 18 the trust will split into 4 equal shares. Can the Inherited IRA be split into 4 separate inherited IRAs at that point in 8 years? If so, what will the RMD for each be based on at that time, the oldest beneficiary still? Or does the inherited IRA need to be split now before any RMD is made? Note, I am waiting to make last year’s RMD until I figure this out (the owner of the IRA passed at the end of 2017).