No, I am not talking about with your Spouse- I am talking about your IRA. Do you have a number of Non-Spousal beneficiaries listed as either primary or contingent on your IRA? Not all Non-spousal beneficiaries (commonly called our children) will want to take the required withdrawals the same way when they inherit your IRA account.
A common practice is to equally split the IRA account into smaller IRA’s with each child as beneficiary on an account. That way, many, many years from now when you pass on, they will not have to consult each other or worry about what one of their siblings wants to do about required withdrawals.

disclosures:http://www.hechteffect.net/?page_id=31