<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=us-ascii">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Aptos;}
@font-face
{font-family:"Book Antiqua";
panose-1:2 4 6 2 5 3 5 3 3 4;}
@font-face
{font-family:"Script MT Bold";
panose-1:3 4 6 2 4 6 7 8 9 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
font-size:12.0pt;
font-family:"Aptos",sans-serif;
mso-ligatures:standardcontextual;}
span.EmailStyle17
{mso-style-type:personal-compose;
font-family:"Aptos",sans-serif;
color:windowtext;}
.MsoChpDefault
{mso-style-type:export-only;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="#467886" vlink="#96607D" style="word-wrap:break-word">
<div class="WordSection1">
<p class="MsoNormal">Greetings:<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">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?<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Thank you!<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<div>
<div>
<div>
<div>
<div>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="108%" style="width:108.58%;margin-left:-4.5pt;border-collapse:collapse">
<tbody>
<tr style="height:47.25pt">
<td width="100%" valign="top" style="width:100.0%;padding:0in 5.4pt 0in 5.4pt;height:47.25pt">
<p class="MsoNormal" style="margin-left:-5.25pt;text-autospace:none">Warmest regards,<o:p></o:p></p>
<p class="MsoNormal" style="margin-left:-5.25pt;text-autospace:none"><span style="font-size:16.0pt;font-family:"Script MT Bold";color:black">Rebecca King</span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> </span><o:p></o:p></p>
<p class="MsoNormal" style="margin-left:-5.25pt;text-autospace:none"><span style="font-size:11.0pt;color:black">Attorney </span><o:p></o:p></p>
<p class="MsoNormal" style="margin-left:-5.25pt;text-autospace:none"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> </span><o:p></o:p></p>
</td>
</tr>
<tr style="height:.75in">
<td width="100%" valign="top" style="width:100.0%;padding:0in 5.4pt 0in 5.4pt;height:.75in">
<p class="MsoNormal" style="margin-left:-5.25pt"><b><span style="font-size:11.0pt;font-family:"Book Antiqua",serif">Northwest Elder Law Group </span></b><o:p></o:p></p>
<p class="MsoNormal" style="margin-left:-5.25pt"><span style="font-size:11.0pt;font-family:"Book Antiqua",serif">2150 N. 107<sup>th
</sup>Street, Suite 501 </span><o:p></o:p></p>
<p class="MsoNormal" style="margin-left:-5.25pt"><span style="font-size:11.0pt;font-family:"Book Antiqua",serif">Seattle, WA 98133 </span><o:p></o:p></p>
<p class="MsoNormal" style="margin-left:-5.25pt"><span style="font-size:11.0pt;font-family:"Book Antiqua",serif">Main: (206) 937-6102 </span><o:p></o:p></p>
<p class="MsoNormal" style="margin-left:-5.25pt"><span style="font-size:11.0pt;font-family:"Book Antiqua",serif">Direct Line and Fax: (206) 866-6544 </span><o:p></o:p></p>
<p class="MsoNormal" style="margin-left:-5.25pt"><span style="font-size:11.0pt;font-family:"Book Antiqua",serif"><a href="http://www.nwelg.com/"><span style="color:#467886">www.nwelg.com</span></a> </span><o:p></o:p></p>
<p class="MsoNormal" style="margin-left:-5.25pt"><span style="font-size:11.0pt;font-family:"Book Antiqua",serif"> </span><o:p></o:p></p>
<p class="MsoNormal" style="margin-left:-5.25pt;background:white"><b><i><span style="font-size:11.0pt;font-family:"Book Antiqua",serif;color:black">Recognized for Providing Services in Elder Law</span></i></b><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#201F1E"> <o:p></o:p></span></b></p>
<p class="MsoNormal" style="margin-left:-5.25pt;background:white"><o:p> </o:p></p>
<p class="MsoNormal" style="margin-left:-5.25pt;background:white"><span style="color:black"><img border="0" width="309" height="105" style="width:3.2187in;height:1.0937in" id="Picture_x0020_239676799" src="cid:image001.png@01DCD25E.7C6561D0" alt="A black circle with white text and a city skyline
AI-generated content may be incorrect."></span><o:p></o:p></p>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
</div>
</div>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Book Antiqua",serif;color:black">CONFIDENTIALITY NOTICE: This e-mail message, including any attachments, is for the sole use of the intended recipient(s) and may contain confidential and privileged
information protected by law. Any unauthorized review, use, disclosure or distribution is prohibited. If you are not the intended recipient, please contact the sender by reply e-mail and destroy all copies of the original message.</span><o:p></o:p></p>
</div>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
</body>
</html>