I am the administrator for my brother's estate.  He has a 91K IRA that has been rolled over to an estate account by the investment company.  My brother did not have a beneficiary listed and died before he could sign his will.  His intention, per the unsigned will, was for the money to go to his grandchildren when they turn 25.  However, since he did not sign the will, I cannot just withdraw it and set up something for his three grandkids.  He has two adult sons so, per probate, the money would have to go to them.  Won't it?  My nephews (brother's two adult sons) don't seem to have a problem with the money being set up for their kids, however, I don't know the most tax beneficial way to do this.  If I just hand the money over to my nephews, I am afraid they won't honor my brother's wishes.  Can someone give me some advice on what to do?  Any help would be greatly appreciated.  Thank you.