I have read that the IRA needs to be split before the owner's required beginning date. Is this correct? My widowed client is over 70 1/2 and has had her children named as beneficiaries since prior to her RBD. If she splits an IRA and designates a charity on the new IRA and her children remain beneficiaries on the original, is there any potential problem? (I understand that the minimum distributions on the new IRA will be based on her single life expectancy.) Further, may she choose from which IRA annual distributes are made?

1. As long as the accounts are split as you set out she should have no problem.

2. She can take her required minimum distribution from either or both accounts.

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