In the course of administering an estate or trust decisions have to be made regarding the timing and make up of distributions. A fiduciary has to prudently determine when a distribution can be made without risk of the estate or trust becoming insolvent – unable to pay creditors and expenses of administration. Sometimes it makes sense to make interim distributions before the final one. It is always advisable to obtain receipts and releases from the distributees. Sometimes it is advisable to have the beneficiaries approve a particular pattern of distributions with a written TEDRA agreement. For example, one beneficiary may want an in kind distribution of real estate while another wants cash. The professionals at Puget Sound Probates can advise you regarding all of these considerations.