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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Fern,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">You need to be careful and make sure this was not beneficiary designated vs a transfer under the Will. If the former, the PR has absolutely no rights over the account and
the receiving beneficiary should gift it away or, eventually, failure to take RMDs will result in exhaustion of the account in penalties – the IRS won’t mind. I unfortunately had this in a case with slightly different facts. I encouraged them to hire me
(or someone else) to get relief from the harsh penalties but they decided they were going to let sleeping dogs lie.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">If it was truly under the Will, I am not sure how the account got set up without his knowledge and in any event, the result would be the same – the proper process for refusing
a bequest is by disclaimer or receipt and giving it away however you want. Only way I can think around getting back a testamentary distribution and redistributing it is via TEDRA.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Best of luck -
<o:p></o:p></span></p>
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<p class="MsoNormal"><i><span style="font-family:"Script MT Bold""><o:p> </o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-family:"Script MT Bold"">Diane J. Kiepe<o:p></o:p></span></i></p>
<p class="MsoNormal">Douglas Eden, P.S.<o:p></o:p></p>
<p class="MsoNormal">717 W. Sprague Ave., Suite 1500<o:p></o:p></p>
<p class="MsoNormal">Spokane, WA 99201<o:p></o:p></p>
<p class="MsoNormal"><a href="mailto:djkiepe@depdslaw.com">djkiepe@depdslaw.com</a><o:p></o:p></p>
<p class="MsoNormal">509-455-5300<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">Please note that I will be out of the office from July 18 through July 26, 2023. If you need immediate attention, please call our main number below and our team will make every effort to
assist you.<o:p></o:p></span></p>
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<p class="MsoNormal"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Fern Herbert<br>
<b>Sent:</b> Wednesday, July 12, 2023 7:49 PM<br>
<b>To:</b> wsbapt@lists.wsbarppt.com<br>
<b>Subject:</b> [WSBAPT] QUESTION - BENEFICIARY DOES NOT WANT BEQUEST<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;color:black">Hello List mates,<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:12.0pt;color:black">Interesting issue:</span></b><span style="font-size:12.0pt;color:black"> We have a beneficiary who refuses to take what was bequeathed to him. The funds have been placed in a beneficiary IRA
for him. PR now wants to close probate. If this beneficiary never accepts the bequest, the PR would like to eventually distribute his share to the other beneficiaries. <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;color:black"> 1)Does anyone know of any
<b>legal guidance on if and when the PR may go back and distribute the contents of this bequests to the other beneficiaries?</b> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;color:black"> 2) Can the PR close probate and then re-open later on to re-distribute?<o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:13.5pt;font-family:"Garamond",serif;color:black">Fern Herbert</span></b><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond",serif;color:black">Managing Attorney</span><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:12.0pt;font-family:"Garamond",serif;color:black">Zenith Law Group, PLLC</span></b><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:12.0pt;color:black">Business Mailing Address</span></b><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:12.0pt;color:black">4320 196th St. SW B-712</span></b><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:12.0pt;font-family:"Garamond",serif;color:black">Lynnwood, WA 98036</span></b><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:12.0pt;color:black">Phone/Fax: (425) 822-6311</span></b><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:12.0pt;color:black">Office locations in: Arlington, Bellevue, Bothell, Everett, Kirkland, Lynnwood, Mt. Vernon, Renton, downtown Seattle</span></b><span style="font-size:12.0pt;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;color:black">*The information is intended only for the use of the individual or entity to whom it is addressed. If you are not the intended recipient, or the employee or agent responsible for delivering it
to the intended recipient, you are hereby notified that unauthorized viewing, dissemination, distribution or copying of this transmission is in violation of the Electronic Communications Privacy Act of 1986 (18 U.S.*C. § 2700 *et seq.) as well as Domestic
and International Laws and Treaties. If you have received the communication in error, please immediately notify Zenith Law Group by telephone call to (206) 686-7373.*<o:p></o:p></span></p>
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