Final 1041 Excess Deductions

[L.S.]

I am preparing a Final 1041 for an estate that has excess deductions. The will states that grandson A gets all the farm land and farm assets from the value of the adjusted gross estate with daughter B having a life estate in the farm land and house. All remaining assets are to be divided equally among 5 beneficiaries. How are the excess deductions shown to these beneficiaries on the K-1's? Will there be 5 K'1s - with each having the benefit of 20%. Should the grandson and/or daughter receive K-1's - if so, how is this figured?

I looked up Code 1.642(h) - 2 (a), but that didn't help.

Thanks

[taxit]

Just the 5 beneficiaries.