A trust set up with 2 special needs subtrusts was beneficiary of an IRA for about 500k which is about 50% of the total trust value. A charity was also a beneficiary of the trust. The trust did not remove and care for the charity by the deadline.
The trust has not yet been divided. The charity is a 1/3 beneficiary, the 2 special needs trusts split the remainder.
Is it possible for the charity to take its 1/3 solely from the IRA? The total estate is about 1mil. Having the charity take its portion from the IRA minimizes the resulting issues for the other beneficiaries.