My organization was named as the Trustee of a decedent's retirement plan trust. The benefits are payable to the trust. The provisions of the trust are to divide the benefits into four separate shares, one for each of the decedent's four children. The four shares can be conduit trusts under the terms of the trust agreement. Administratively, do we create one Beneficiary IRA and distribute the RMD based on the oldest child's age pro rata to each child's conduit trust? Alternatively, is it possible to divide the retirement benefits into four Beneficiary IRAs and distribute the respective RMD based on that child's age?