Navigating the Estate-bequest Terrain

All beneficiaries are not created equal
But what if the estate of the donor is designated as the beneficiary of the qualified plan or IRA and his will leaves one-half to a charity and the other half to his son? Can the personal representative of the estate distribute one-half of the plan to the charity before Sept. 30 of the year following death and avoid the “all beneficiaries must be individuals” rule?