Min Dist and Multiple Beneficiaries

[Guest jmurph]

A 79 year old client passed away this year. He had been using the recalculation method. He had originally started joint life recalc with his spouse, but his spouse died six years and he has been using single life since. His beneficiaries are his four children. They have to take out the remaining balance by the 12/31/2000 because life expectancy will be reduced to zero. The question, for 1999, the accounts have been split with each getting 25% of the balance, does each of the benes have to take 25% of the min. dist. or as long as the min. dist. is satisfied in aggregate, some could take less than others? Any cites to back your answer would be greatly appreciated. Thanks.