Were you trying to give your brother part of the IRA money and maintain its status as an IRA? Did you intend to share the inherited IRA with your brother? There's no way to do that. If the person from whom you inherited the IRA intended it to be shared between you and your brother, he or she should have designated both of you as beneficiaries. Now that you have inherited the entire IRA yourself, there is no way to make part of it an IRA for your brother.
