Here are several written determinations related to this that I've made note of over the years:
202031007
201128036
200647029
200646025
200343030
Note that written determinations only apply to the taxpayer making the request, but these demonstrate that the IRS generally has no problem with the IRA inherited by the trust being split and retitled into inherited IRAs for the benefit of the trust beneficiaries, provided that the trust does not have a restriction against doing so.
