My brother in law passed away in Dec 2023. He had a special needs trust. We received the capital gains 1099B. We closed out the trust in March 2024. We saved money for the capital gains to pay. We transferred the remaining principal to his other brother who also has a special need trust. Who do I say is the beneficiary when I do 2024 taxes to close out the trust? Is it my brother in law that passed away or is it the other brother who inherited the trust?
