Annual Gift Tax Exclusion - Single Check

[ML808]

If a grandparent endorses over a large distribution check (well over $18,000) from their retirement account to one of their children, but it is intended to be split between the child's spouse and their kids.  Could the grandparent document in a letter that the single distribution check was intended to be split among the child's family?  This is in order to avoid having to file a form 709 to add it to the lifetime exclusion and just treat the distribution check as separate gifts under the $18,000 exclusion for children and their spouse/kids.

[M-MTax]

Yeah, it's called a gift letter. Not the greatest but it can be done and is valid.