RMD to two beneficiaries

[Lou S.]

Participant dies in 2026 before the 2026 RMD is processed.

His stepsons are each 50% beneficiaries.

Do they each need to be assigned 50% of the RMD or can all of the RMD be assigned one beneficiary. 

The reason I ask is one beneficiary wants a taxable cash withdrawal and the other wants to roll to Inherited IRA.

 If all of the RMD is assigned to the cash withdrawal then the remaining amount can all be rolled to the Inherited IRA.

However, if all of the RMD is assigned to the cash distribution, that beneficiary would lose the ability to rollover those fund should they unexpected change their mind and decide to do a rollover within 60 days.