My brother in law passed (Tom) away on 12/24/23, so there is no beneficiary for the special needs trust in 2024? for tax purposes on the 1041 TY 2024?

Thank you for your answers. For the final return for the Special Needs trust for 2024. My brother in law passed (Tom) away on 12/24/23, so there is no beneficia...

I don't think a K1 is needed for the new beneficiary since the trust paid all taxes. We are actually closing out the trust this month.