I have a client who at age 93 died and failed to have a Designated Beneficiary for her IRA. Consequently, her IRA was the beneficiary of the IRA. In her will she had many specific bequests many of which were for Charitable organizations. The estate has sufficient funds to make the specific bequests to family and leave the IRA as the residual. Under the will the residual is to go to 3 different charitable organizations. My question is can the estate executor elect to split the IRA into separate IRA’s and designate them to the 3 charitable entities in fulfilling the residual bequest? Thanks so very much for your excellent assistance.