Q. #8. What can I do about an heir with a large outstanding tax liability?

A. In such a situation a carefully drafted estate plan should involve, at a minimum, a Living Trust which contains discretionary spendthrift distribution provisions that would NOT enable this heir to access income or assets under any circumstances UNLESS such a distribution was made in the SOLE discretion of the Trustee. If the heir is prohibited from compelling the distribution of such funds, then the courts have ruled that the state and/or Internal Revenue Service can NOT force such a distribution NOR collect the heir's liability from the Trust.