Trust Owned IRA

Trust Question:

Mom died. Left a generation-skipping trust for her adult son and daughter.
Assets include $1 million of stocks and bonds and a $250,000 IRA.
The trustee is granted powers during the lifetime of the beneficiaries to distribute principal in its sole discretion. That being the case, can the trustee distribute the IRA to two inherited IRA Account, one for each beneficiary and they begin taking their minimum distributions in the year following the death of their mother?
Any guidance would be appreciated. Thank you.



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