@mae5818estate wrote:
As previously stated three Beneficiaries received early/prior distributions in prior tax years from Cash assets.
Yes, but that is the problem and you should consult an attorney and/or a tax professional (i.e., get another opinion other than that provided by your accountant) in your local area (or the state of residence of the decedent).
The threshold question might be whether you had the authority to make early/prior distributions and, if so, were the distributions deemed to have come exclusively from corpus (since the property had not been sold when the distributions were made) or whether the tax burden should be allocated (after the fact), pro rata, to the three beneficiaries who received early distributions.
