DEAR HARRY: I will be 70 1/2 next year. I have two traditional IRA accounts. One is in a credit union for $70,000, and the other is in a Morgan Stanley account for $67,000. I know I must start withdrawing from my IRAs, but I have some confusion. Do I have to take money from each account? If so, how do I determine how much from each? I have no special reason for having two IRAs; I just did it over a lot of years. And how about after I take the money out? Are there any special regulations as to what I am able to do with it? Can I use it to pay for some of my grandchildren's college tuition ?