<html><head><meta http-equiv="content-type" content="text/html; charset=utf-8"></head><body style="overflow-wrap: break-word; -webkit-nbsp-mode: space; line-break: after-white-space;">You might reach out to Darryl Lynch's office at Oppenheimer. Their office has extensive experience with inherited IRA’s into SNTs.<div><br></div><div><div style="display: block;"><div style="-webkit-user-select: all; -webkit-user-drag: element; display: inline-block;" class="apple-rich-link" draggable="true" role="link" data-url="https://www.oppenheimer.com/lynchgroup/inherited-ira-special-needs-trust"><a style="border-radius:10px;font-family:-apple-system, Helvetica, Arial, sans-serif;display:block;-webkit-user-select:none;width:300px;user-select:none;-webkit-user-modify:read-only;user-modify:read-only;overflow:hidden;text-decoration:none;" class="lp-rich-link" rel="nofollow" href="https://www.oppenheimer.com/lynchgroup/inherited-ira-special-needs-trust" dir="ltr" role="button" draggable="false" width="300"><table style="table-layout:fixed;border-collapse:collapse;width:300px;background-color:#E6E6E6;font-family:-apple-system, Helvetica, Arial, sans-serif;" class="lp-rich-link-emailBaseTable" cellpadding="0" cellspacing="0" border="0" width="300"><tbody><tr><td vertical-align="center"><table bgcolor="#E6E6E6" cellpadding="0" cellspacing="0" width="300" style="table-layout:fixed;font-family:-apple-system, Helvetica, Arial, sans-serif;background-color:rgba(230, 230, 230, 1);-apple-color-filter:initial;" class="lp-rich-link-captionBar"><tbody><tr><td style="padding:8px 0px 8px 0px;" class="lp-rich-link-captionBar-textStackItem"><div style="max-width:100%;margin:0px 16px 0px 16px;overflow:hidden;" class="lp-rich-link-captionBar-textStack"><div style="word-wrap:break-word;font-weight:500;font-size:12px;overflow:hidden;text-overflow:ellipsis;text-align:left;" class="lp-rich-link-captionBar-textStack-topCaption-leading"><a rel="nofollow" href="https://www.oppenheimer.com/lynchgroup/inherited-ira-special-needs-trust" style="text-decoration: none" draggable="false"><font color="#272727" style="color: rgba(0, 0, 0, 0.847059);">Inherited IRA Special Needs Trust</font></a></div><div style="word-wrap:break-word;font-weight:400;font-size:11px;overflow:hidden;text-overflow:ellipsis;text-align:left;" class="lp-rich-link-captionBar-textStack-bottomCaption-leading"><a rel="nofollow" href="https://www.oppenheimer.com/lynchgroup/inherited-ira-special-needs-trust" style="text-decoration: none" draggable="false"><font color="#808080" style="color: rgba(0, 0, 0, 0.498039);">oppenheimer.com</font></a></div></div></td><td style="padding:6px 12px 6px 0px;" class="lp-rich-link-captionBar-rightIconItem" width="30"><a rel="nofollow" href="https://www.oppenheimer.com/lynchgroup/inherited-ira-special-needs-trust" draggable="false"><img style="pointer-events:none !important;display:inline-block;width:30px;height:30px;border-radius:3px;" width="30" height="30" draggable="false" class="lp-rich-link-captionBar-rightIcon" alt="apple-touch-icon.png" src="cid:ECABAC37-6C40-4970-8B14-52615B528043"></a></td></tr></tbody></table></td></tr></tbody></table></a></div></div><br id="lineBreakAtBeginningOfMessage"><div>
<meta charset="UTF-8"><div dir="auto" style="caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; overflow-wrap: break-word; -webkit-nbsp-mode: space; line-break: after-white-space;"><b style="caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); font-size: 14px; font-style: normal; font-variant-caps: normal; letter-spacing: normal; text-align: -webkit-auto; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; font-family: Verdana; orphans: 2; widows: 2; -webkit-text-decorations-in-effect: none;">Chris Neil</b><span style="caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); font-size: 14px; font-style: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; text-align: -webkit-auto; text-indent: 0px; text-transform: none; 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font-variant-east-asian: normal; line-height: normal; text-align: -webkit-auto; border-spacing: 0px;"><div style="overflow-wrap: break-word; -webkit-nbsp-mode: space; line-break: after-white-space;"><span style="font-size: 12px;">5302 Pacific Avenue, Tacoma, WA 98408 | Chris.Neil@NeilLaw.com<br>(253)475-8600 | f:(253)473-5746</span></div></span></div></span></div></span><div style="caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); font-size: 14px; font-style: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; font-family: Arial;"><div dir="auto" style="caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); font-family: Arial; font-size: 14px; font-style: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; 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line-height: normal; border-spacing: 0px; -webkit-text-decorations-in-effect: none;"><div style="overflow-wrap: break-word; -webkit-nbsp-mode: space; line-break: after-white-space;"><span class="Apple-style-span" style="border-collapse: separate; color: rgb(0, 0, 0); font-family: Verdana; font-style: normal; font-variant-ligatures: normal; font-variant-position: normal; font-variant-caps: normal; font-variant-numeric: normal; font-variant-alternates: normal; font-variant-east-asian: normal; letter-spacing: normal; line-height: normal; orphans: 2; text-align: -webkit-auto; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; border-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-stroke-width: 0px;"><div style="overflow-wrap: break-word; -webkit-nbsp-mode: space; line-break: after-white-space;"><span class="Apple-style-span" style="border-collapse: separate; color: rgb(0, 0, 0); font-family: Verdana; font-variant-ligatures: normal; 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border-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-stroke-width: 0px;"><div style="overflow-wrap: break-word; -webkit-nbsp-mode: space; line-break: after-white-space;"><span class="Apple-style-span" style="border-collapse: separate; color: rgb(0, 0, 0); font-family: Verdana; font-style: normal; font-variant-ligatures: normal; font-variant-position: normal; font-variant-caps: normal; font-variant-numeric: normal; font-variant-alternates: normal; font-variant-east-asian: normal; letter-spacing: normal; line-height: normal; orphans: 2; text-align: -webkit-auto; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; border-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-stroke-width: 0px;"><div style="overflow-wrap: break-word; -webkit-nbsp-mode: space; line-break: after-white-space;"><div style="font-family: Arial;"><br></div></div></span></div></span></div></span></div></span></div></span></div></div></div></div></div></div></div></div></div></span></div></span></div></span></div></span></div></span></div></div></div></div></div></div></div></div>
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<div><br><blockquote type="cite"><div>On Dec 8, 2025, at 10:01 AM, Jennifer Johnson <jen@haniganlaw.net> wrote:</div><br class="Apple-interchange-newline"><div><div style="font-family: Arial, sans-serif; font-size: 14px;"><p style="margin:0in;font-size:12pt;font-family:Calibri, sans-serif"><span style="font-size: 14px; line-height: normal; font-family: Arial, sans-serif;"></span></p><div style="margin: 0in; font-size: 12pt; font-family: Calibri, sans-serif;">Hello all,<o:p> </o:p></div><div style="margin: 0in; font-size: 12pt; font-family: Calibri, sans-serif;"> <o:p> </o:p></div><div style="margin: 0in; font-size: 12pt; font-family: Calibri, sans-serif;">I’m administering an estate in which the decedent named a
testamentary trust under her will as the beneficiary of 65% of her IRA. The
trust is for the benefit of a disabled sibling who receives government benefits
that may be affected by direct inheritance. <o:p> </o:p></div><div style="margin: 0in; font-size: 12pt; font-family: Calibri, sans-serif;"><o:p> </o:p></div><div style="margin: 0in; font-size: 12pt; font-family: Calibri, sans-serif;">The IRA custodian has said that it needs to issue the
decedent’s year-of-death RMD this week, and I’m preparing to provide them with
the trust name, EIN, and certification. I haven't had the opportunity to deal
with administration of testamentary special needs trusts before, so I'm hoping
to benefit from the collective wisdom before proceeding much
farther. <o:p> </o:p></div><div style="margin: 0in; font-size: 12pt; font-family: Calibri, sans-serif;"><o:p> </o:p></div><div style="margin: 0in; font-size: 12pt; font-family: Calibri, sans-serif;">A couple questions I have are whether a custodian can issue
the RMD before the inherited IRA is fully established? And are there
pitfalls unique to testamentary trusts or issues with income
distributions? Should an attorney with experience be handling this?
There are probably other questions I don't know I should be asking.<o:p> </o:p></div><div style="margin: 0in; font-size: 12pt; font-family: Calibri, sans-serif;"><o:p> </o:p></div><div style="margin: 0in; font-size: 12pt; font-family: Calibri, sans-serif;">Any guidance or war stories would be very appreciated. I
want to ensure that we're doing things correctly and not jeopardizing the sibling's benefits.</div><div style="margin: 0in; font-size: 12pt; font-family: Calibri, sans-serif;"><o:p> </o:p></div><div style="margin: 0in; font-size: 12pt; font-family: Calibri, sans-serif;">Thank you so much in advance!<o:p> </o:p></div><p style="margin:0in;font-size:12pt;font-family:Calibri, sans-serif"><span style="font-size: 14px; line-height: normal; font-family: Arial, sans-serif;"></span></p><br></div><div style="font-family: Arial, sans-serif; font-size: 14px;"><br></div>
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<div class="protonmail_signature_block-user"><p class="MsoNormal"><i><b>Jennifer M. Johnson</b></i></p><p class="MsoNormal"><b style="font-size: 0.875rem;">Title Officer | Attorney</b></p><p class="MsoNormal"><span style="font-size: 0.875rem;">Wahkiakum Title & Escrow Co.</span></p><p class="MsoNormal"><span style="font-size: 0.875rem;">Hanigan Law Office, PS</span></p><p class="MsoNormal"><span style="font-size: 0.875rem;">68 Main Street / P.O. Box 39</span></p><p class="MsoNormal"><span style="font-size: 0.875rem;">Cathlamet, WA 98612</span></p><p class="MsoNormal"><span style="font-size: 0.875rem;">(360) 795-3494</span></p><p class="MsoNormal"><span style="font-size: 0.875rem;">(360) 795-3001 (f)</span></p><p class="MsoNormal"><span style="font-size: 0.875rem;">www.wahtitle.com</span></p><div><br></div><div><span>CONFIDENTIALITY NOTICE:<span> </span>THIS EMAIL IS INTENDED TO BE A CONFIDENTIAL AND PRIVILEGED ATTORNEY-CLIENT COMMUNICATION.<span> </span>IF YOU ARE NOT THE INTENDED RECIPIENT OF THIS EMAIL, PLEASE DO NOT READ OR PRINT IT.<span> </span>This transmission is intended for the sole use of the individual and entity to whom it is addressed, and may contain information that is privileged, confidential, and exempt from disclosure under applicable law.<span> </span>You are hereby notified that any dissemination, distribution, or duplication of this transmission by someone other than the intended addressee or its designated agent is strictly prohibited.<span> </span>If your receipt of this transmission is in error, please notify the sender immediately by calling 360.795.3494, or by reply to this transmission, and then permanently delete the message.</span><br></div><p><span>DISCLAIMER NOTICE:<span> </span>Email communication on the internet is NOT secure.<span> </span>There is a risk that this communication may be intercepted illegally, waiving any implied or explicit attorney-client or work-product privileges.</span><br></p><div><br></div>
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