Decedent has a $60,000 IRA with no beneficiary. Executor estate plan is to take $20,000 in an initial short fiscal tax year and the remaining in a second year. Is it legit to take a $20,000 distribution taxable in the short year and the remaining $40,000 in the closing year? Estate expenses would reduce the final year to about $20,000 so the net effect of this strategy would to pay tax on $20,000 on it in each of 2 tax years rather than on $40,000 in one year. Trust/Estate tax rates are high.