  Intelligent reflecting surface (IRS) has become a promising technology to aid
next generation wireless communication systems. In this paper, we develop an
alternating beamforming technique with a novel concept of IRS element
allocation for multiple-input multiple-output systems when a base station
supports multiple single antenna users aided with a single IRS. Specifically,
we allocate each IRS element separately to each user, thus, in the beamforming
stage allowing the IRS element only consider a single user at a time. In result
to this separation, the complexity is vastly decreased. The proposed
beamforming technique tries to maximize the minimum rate of all users with
minimal complexity. In the numerical results, we show that the proposed
technique is comparable to the convex optimization-based benchmark with
sufficiently less complexity.
