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If he is listed as beneficiary on the account, then you need to provide proof of death to the company you have the IRA with and proof of his identity and they will transfer the account over to him and he is going to be liable for any taxes from the time of her death. If he is not willing to take this over and send in the necessary documentation, then you need an attorney to get this transferred into his name and out from under your management and then anything that happens with the account is on him.
The account, since it has a named beneficiary does not need to go through probate
, it just requires the beneficiary to send in the proper documentation to the brokerage and they will make the transfer to his name and get him the distributions and he would be liable for penalties if he did not transfer it sooner at her death and did not take the RMD in time.
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