OK. PERIOD COVERED BY 1041 1/1/21-12/31/21 Somewhat of many issues. Father passed on 6/16. Father was moving money from account "A" to another account "B", then passed. Account "A"cut and mailed the $343,000 on 6/17/21 ( 1 day after the passing). Account "B" upon receiving the check, couldn't cash it because the person had died and the check was returned to Account "A". After many things that had happened, Account "B" rec'd check on 9/8/21 and Account "A" sent  a letter stating the 1099R was prepared. The check dated 9/8/21 expired before depositing and had to be re-issued.(which I believe the date was 3/21/22) and a estate bank account opened and the $343,000 was deposited into the estate account on 4/5/22. At that point, the beneficiary moved $100,000 on 5/31/22 to open a cd to gain interest. and the remaining $243,000 stayed in the estate account. In the meantime, the IRS withdrew $127,105 for the taxes owed on the 1041 that was filed timely. i know there is a lot of info.  so based on all of this I still have some questions, but I will await your response. Thank you