[WSBAPT] TEDRA Agreement and the IRS

[Diane Kiepe]

Hello,

The general rule is that the IRS cannot be bound by a TEDRA agreement
because they are not a party to it.  In practice I have never  had  one
challenged.  If you are concerned, and the intestate rules line up properly
to get them to the nieces, you could do a double disclaimer (first by PR
and then parent of nieces).  Let me know if you want to talk off-serv on
this.



Diane Kiepe
Kiepe Estate and Probate, PLLC
diane at kiepelaw.com
200 N. Mullan Rd., Suite 203
Spokane Valley, WA  99206
509-280-6414
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On Wed, Apr 22, 2026 at 1:48 PM Rebecca King <rebecca at nwelg.com> wrote:

> Greetings:
>
>
>
> I am working on an estate where decedent passed after a very short illness
> and did not have a will or a beneficiary designation on their IRA, so the
> IRA is paying out to the estate.  Intestate beneficiaries are the
> decedent’s siblings, but the siblings want half the IRA to pay out to
> nieces.  Everyone gets along, and they believe this distribution is more
> consistent with the decedent’s stated wishes.   Will the IRS honor a TEDRA
> agreement splitting the IRA between the siblings and nieces?
>
>
>
> Thank you!
>
>
>
> Warmest regards,
>
> Rebecca King
>
> Attorney
>
>
>
> *Northwest Elder Law Group *
>
> 2150 N. 107th Street, Suite 501
>
> Seattle, WA 98133
>
> Main: (206) 937-6102
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> Direct Line and Fax: (206) 866-6544
>
> www.nwelg.com
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