Others may post that was a really dumb thing to do, so I will suggest that the decedent knew exactly what (s)he was doing.  What does the will say about distribution to the minors?  (If there is no will, then that was really dumb.)  Does it create a trust with provisions on when the kids get the money, and how much?  If not, then there will probably be conservators involved who can make decisions on that.  Yes, it's often possible in these situations to still follow the "inherited IRA" rules.