Was the daughter named a beneficiary on either account A or B, or was the estate the beneficiary?    I would say the distribution was made 9/8/21, you can't just defer taxes to the following year by not cashing the check.  I am always amazed when people are so blasé about six-figure amounts.  Apparently the 1041 preparer agreed that the distribution was received in 2021, because it was reported on a 2021 return.  If the estate received the distribution in 2021, and it's still sitting in an estate account, not the beneficiary's account, then they just paid a lot of tax they should have taken steps to save.  How much, depends on how much other income the beneficiary had in 2021.  If $343,000 is just a paltry amount for her, maybe it doesn't make that much difference.