By splitting the inherited account, each beneficiary can also name her own successor beneficiaries. (kiplinger.com)
This language also generally allows for successor beneficiaries to be named, facilitating the further tax - deferred growth of the IRA over (possibly) more than one generation. (financialducksinarow.com)
The property in it passes per the terms of the document to the successor beneficiaries and avoids probate. (firstbt.com)