Client (the executor) will have deceased father's 1099-R (of nearly 1 mil.). Father had no named beneficiary (since his beneficiary wife predeceased him), and no will, so the IRAs will be payable to the estate. There are 3 sons. If they are deemed to be the only legal heirs, can I do the 2022 tax return with three K-1's as distributions, or must the estate pay the tax at its high bracket.