<div dir="ltr"><div><div class="gmail_default" style="font-size:large">Hello,</div><div class="gmail_default" style="font-size:large"><br></div><div class="gmail_default" style="font-size:large">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.</div><br clear="all"></div><div><div dir="ltr" class="gmail_signature" data-smartmail="gmail_signature"><div dir="ltr"><div><br></div><div><br></div><div><span style="color:rgb(56,118,29);font-family:georgia,serif;font-size:large">Diane Kiepe</span></div><div><font color="#38761d" face="georgia, serif" size="4">Kiepe Estate and Probate, PLLC<br></font><div><font size="4" face="georgia, serif" color="#38761d"><a href="mailto:diane@kiepelaw.com" target="_blank">diane@kiepelaw.com</a></font></div><div><font size="4" face="georgia, serif" color="#38761d">200 N. Mullan Rd., Suite 203</font></div><div><font size="4" face="georgia, serif" color="#38761d">Spokane Valley, WA 99206</font></div></div><div><span style="color:rgb(56,118,29);font-family:georgia,serif;font-size:large">509-280-6414</span></div><div><div><span style="color:rgb(105,105,105);font-family:Verdana,sans-serif;font-size:10px">Confidentiality</span><span style="color:rgb(105,105,105);font-family:Verdana,sans-serif;font-size:10px"> Notice: This page and any accompanying documents contain information that is </span><span style="color:rgb(105,105,105);font-family:Verdana,sans-serif;font-size:10px">confidential</span><span style="color:rgb(105,105,105);font-family:Verdana,sans-serif;font-size:10px">, privileged, or exempt from disclosure under applicable law and is intended for the exclusive use of the addressee. This information is private and protected by law. If you are not the intended recipient, you are hereby notified that any disclosure, copying, distribution, or use of the contents of this information in any manner is strictly prohibited.</span></div></div></div></div></div><br></div><br><div class="gmail_quote gmail_quote_container"><div dir="ltr" class="gmail_attr">On Wed, Apr 22, 2026 at 1:48 PM Rebecca King <<a href="mailto:rebecca@nwelg.com">rebecca@nwelg.com</a>> wrote:<br></div><blockquote class="gmail_quote" style="margin:0px 0px 0px 0.8ex;border-left:1px solid rgb(204,204,204);padding-left:1ex"><div class="msg4564268191658808194">
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<p class="MsoNormal">Greetings:<u></u><u></u></p>
<p class="MsoNormal"><u></u> <u></u></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?<u></u><u></u></p>
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<p class="MsoNormal">Thank you!<u></u><u></u></p>
<p class="MsoNormal"><u></u> <u></u></p>
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<p class="MsoNormal">Warmest regards,<u></u><u></u></p>
<p class="MsoNormal"><span style="font-size:16pt;font-family:"Script MT Bold";color:black">Rebecca King</span><span style="font-size:11pt;font-family:Calibri,sans-serif"> </span><u></u><u></u></p>
<p class="MsoNormal"><span style="font-size:11pt;color:black">Attorney </span><u></u><u></u></p>
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<p class="MsoNormal"><b><span style="font-size:11pt;font-family:"Book Antiqua",serif">Northwest Elder Law Group </span></b><u></u><u></u></p>
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